The heirs of a resident citizen decedent with a total gross estate of P15,000,000 provided the following

The heirs of a resident citizen decedent with a total gross estate of provided the following data: Receivable from Juan, a debtor Amount collectible from Juan Unpaid taxes on thc estate before death Unpaid taxes on the estate after death Unpaid mortgage on the estate Funeral expense (paid) Unpaid funeral expense Unpaid medical expense Judicial expense Unpaid loans arising from a debt instrument Casualty losses 700,000 400,000 250,000 50,000 235.000 182,000 37,500 82,000 100,000 225,000 165,000 Compute the total allowable deduction from the gross estate