Tyler, Filipino, married and residing in Manila, died leaving properties located in the Philippines and in the United States. The following data relates to his estate (all are in Philippine Peso):

Net estate, Philippines	200,000.00
Net estate, U.S.	300,000.00
The net share of surviving spouse in the conjugal estate	100,000.00
Tax paid in the U.S.	10,000.00

Required: Compute the estate tax due. Apply the TRAIN Law regardless of the year of the transaction.