Tatay Den was diagnosed of cancer, Dra. Solis told him that he has five months and thirty-four days to live, Tatay Den cried. While he was crying, he decided to transfer a one condo unit registered under his name to his son, Hawi by way of Deed of Sale in the amount of five Million Pesos despite that the fair market value of the property at that time was twenty-five Million Pesos. Tatay Den died. Hawi wants to transfer the property under his name so he went to BIR. However, BIR still include the condo unit that was sold to Hawi. Question [1] is BIR correct?