The following data pertain to the death of a resident alien: Property acquired by decedent prior to marriage Property acquired by surviving spouse prior to marriage Property inherited by decedent during marriage Property inherited by the surviving spouse during marriage Property acquired through labor during marriage Income derived from property inherited by the surviving spouse During marriage inclusive of income tax of 50,000 Time deposit (excluding interest before death, 90,000 and interest 600,000 700,000 800,000 900,000 1,000,000 450,000 After death, 60,000) 850,000 Required: Determine the gross estate under the following property relationships: 1. Conjugal partnership of gains regime: 2. Absolute community of property regime: