timed task, please answer for upvote :))

Jhonny Boi died. He is succeeded by only 2 heirs, his wife Marites, and his son Kalook. Marites renounced her share in the hereditary estate and the community property in favor of Klook. Is the renunciation subject to the donor's tax? No, the whole renunciation is exempt from donor's tax Yes, but only with respect to the wife's share in the community property No, but the renunciation of the hereditary estate shall be subject to donor's tax Yes, the whole renounciation is subject to donor's tax for it was made in favor of a specific person to the exclusion of others