Sowon, a Filipino citizen and unmarried, died on December 31, 2019 and left the

following properties.

Real and personal properties 16,000,000

Family home 7,000,000

Actual funeral expenses 200,000

Judicial expenses 250,000

Unpaid real estate tax 200,000

Actual medical expense 500,000

Claim against insolvent person 200,000

Claim against the estate 150,000

Compute for the following:

a. Gross Estate

b. Ordinary Deductions

c. Special Deductions

d. Total Deductions

e. Net Taxable Estate

f. Estate Tax Due