The executor of an unmarried decedent, who died on January 28, 2016, presented us with the following inventory of property in the estate:

a. Residential house and lot in the U.S.A., acquired at 5,600,000, with a current fair market value of 8,500,000.

b. Residential house and lot in Manila (registered as the family home) with a book value of 8,000,000 but currently valued at 14,500,000.

c. Car in Japan costs 500,000 but is currently valued at 400,000.

d. Furniture and fixtures in Canada, worth 100,000.

e. Jewelries in the Philippines, acquired for 1,500,000, are currently valued at 3,000,000.

f. Apartment and lot in the Philippines, costing 5,000,000, with a book value of 4,000,000 but presently appraised at 8,000,000.

g. Life insurance proceeds in the Philippines on an insurance policy on his life, with the executor of his estate as the irrevocably designated beneficiary, 500,000.

h. Cash in Bank in the Philippines 1,250,000.

i. Fair value of a house and lot in Marikina, jointly owned with a friend who has 40% equity, 2,000,000.

j. Certificate of stocks of a domestic corporation in the Philippines acquired for 1,000,000 but fairly valued at 1,500,000

k. Certificate of bonds of foreign corporations in the USA worth 1,200,000.

l. Cash time deposit held at PNB-Makati amounting to 1,350,000 representing 1,200,000 benefits received from GSIS and 150,000 interest earned on the account since it was deposited.

m. Cash time deposit at RCBC amounting to 250,000 representing savings from his lifetime earnings from employment.

n. Other assets in the Philippines with aggregate fair market value amounting to 5,000,000.

o. Assets transferred by the decedent during his lifetime are as follows:

1) Second-hand Toyota car then worth 350,000 transferred to his brother subject to revocation. Said asset had a current fair market value equivalent to 60% of the said property when transferred.

2) Various appliances and furniture with an aggregate book value of 500,000 on the date of death but given as donation inter-vivos to a brother before the decedent died.

3) A Honda motorcycle worth 400,000 was given as a donation Mortis causa to a friend, who later sold it to another friend for 350,000. The said property was fairly valued at 500,000 when acquired by the decedent before the date of death.

Required:

Compute the gross estate assuming the decedent is a:

1. Resident of Citizen of the Philippines.

2. Nonresident alien and the reciprocity clause does not apply.

3. Nonresident alien and the reciprocity clause applies.