Spouses Cruz gave the following donations:

April 16, 2018 - To Buri, brother of Mr. Cat, on account of marriage, cash worth P600,000.

November 2, 2018 - Additional donation to Buri, P400,000.

January 15, 2019 - Property worth P1,000,000 to Mia. daughter.

The donor's tax payable by Mrs. Cruz on November 2_; 2018 is

a. P 3,000

b. 4,000

c. Exempt

d. 12,000

e. None of the above

Decedent, married in 1986 without an ante-nuptial agreement, died leaving the following:

Real properties	P 3,000,000
Family house	1,000,000
Other real properties, exclusive of decedent	2,000,000
Family lot, exclusive of decedent	2,000,000
Funeral expenses	275,000
Medical expenses	650,000
Taxes and losses	300,000

The net taxable estate is -

a. P 2,450,000

b. 1,150,000

c. 2,250,000

d. None

e. None of the above