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7. Lina Lamay, Filipina, died in China leaving the following properties: House and lot in China Vacant lot in Makati Shares of stock in a domestic corp., 60% of the business is located in the Philippines Shares of stock in a foreign corp., 70% of the business is located in the Philippines Car in Pasig How much is the gross estate, assuming the decedent is a non-resident alien? . P1,500,000 2,500,000 150,000 200,000 450,000 8. Based on the problem given in no. 7, the rule of reciprocity applies, compute the gross estate