The estate of the nonresident citizen decedent that are all located within the Philippines consist of the following: Cash of 14,987,654.32 , 20% of which is determined to be his exclusive capital. His will designated 997,530.86 to be transferred in favor of the Benguet Provincial Government. The balance of the amount is designated to his surviving spouse including conjugal family home with fair market value of 799,876.54 . How much would be the estate tax, if the funeral expense amounted to 280,000.00?