The estate of Jacob, resident citizen decedent, married, who died on April 1, 2018 were as follows:

House and lot (Family Home) P14,000,000

The lot was acquired at a cost of P3M, five years ago, before

marriage, while the house was constructed on March 1, 2018, during

marriage, at a cost of P10M from partnership funds. The lot had

a FMV of P4M after construction of the house

Vacation house in Batanes inherited on February 14, 2017,

during marriage, then with a fair market value of P1,300,000 2,500,000

Other properties acquired during marriage 6,000,000

Property in Davao, received as gift during marriage from

a friend on January 12, 2017 (the applicable donors tax

was not paid by the donor) 2,300,000

Rental income on the property in Davao up to the time of death 1,200,000

Benefits received under RA 4917 300,000

Casualty losses incurred on Dec. 10, 2018 600,000

Claims against the estate 1,600,000

Compute for the following:

1. Total Gross Estate

2. Total amount of Ordinary Deduction

3. Amount of Family Home

4. Share of Surviving Spouse

5. Estate Tax Payable