The decedent is a married man with a surviving spouse, died on February 4, 2018. The estate presented the following data, the taxable net estate is: Conjugal real and personal properties 14,000,000 Exclusive family home 30,000,000 Conjugal ordinary deductions 2,000,000 42,000,000 32,000,000 27,000,000 21,000,000Mr. Y died leaving the following properties and estate deductions: Separate properties of Mr. Y - P12,000,000 Separate properties of Mrs. Y - 24,000,000 Communal properties - 26,000,000 Funeral expenses - 600,0000 Other ordinary deductions of communal properties - 8,000,000 Ordinary deductions - exclusive of Mr. Y - 3,000,000 Ordinary deductions - exclusive of Mrs. Y - 5,000,000 Family home - exclusive of Mrs. Y - 6,000,000