Taxation in philippines

Donya Paz , a Filipino citizen, died on August 1, 2020 which was also their supposed to be 35th wedding anniversary.She left the following properties to his husband Don Eliseoand two legitimate children:

Residential house-Family Home -ConjugalP 23,500,000

Apartment brought into marriage-Donya Paz10,000,000

Rental income apartment3,000,000

Bank deposit-BPI Conjugal5,000,000

Fish pond inherited by Donya 6 years ago8,000,000

Family car-Conjugal1,000,000

Other personal properties-Conjugal5,000,000

Deductions claimed:

Funeral expense actual with receipts350,000

Judicial expense actual with receipts600,000

Claims against the estate, 200k no documents but heirs

willing to payto maintain reputation of Donya2,000,000

Claims against insolvent persons1,000,000

Transfer for public use fish pond3,000,000

Unpaid mortgage- fish pond(remaining balance)2,500,000

Medical expenses actual with ORs6mos prior to death800,000

Using excel, provide in good form the following requirements:

1. Compute the total gross estate.

2. Compute the exclusive and conjugal gross estate.

3.Compute the exclusive and conjugal deductions.

4.Compute the share of surviving spouse.

5. Compute the estate tax due for exam purpose the estate tax rate at 15%.