STATEMENT OF THE PROBLEM: Jerry presents the following properties and expenses to the BIR in relation to th death of his wife: Residential house and lot P7,000,000 Proceeds of life insurance from SSS - revocable 5,000,000 Family home (exclusive property of his wife) 1,000,000 SSS death benefits 500,000 Benefits received under RA 4917 500,000 Transfers in contemplation of death 2,000,000 Donation to the government 1,000,000 3 Medical expense (40% unpaid, 100% incurred within 1 year) 400,000 Funeral expense 100,000 QUESTIONS: (5 points each) a. Under the TRAIN law, calculate the following: Gross estate Ordinary deductions Special deductions_ Net taxable estate Estate tax due b. What are the items comprising special deductions? Briefly explain.