When a donation which paid a donor's tax was actually a donation mortis

cause, as ascertained by the Bureau of Internal Revenue, which of the

following is true?

a$.$ The donation shall be required to pay the estate tax on its proper

valuation at the time of death, and there can be a refund for the wrong

payment of the donor's tax;

b$.$ The donation shall be required to pay the estate tax so that the estate

tax computed shall be reduced by the donor's tax already paid;

c$.$ The donation shall not pay any transfer tax anymore;

d$.$ The donation has to pay the estate tax in addition to the donor's tax

previously paid.

In $2022,$ the decedent gave loan of P$150,000$ to his secretary$.$ In $2022,$ as an

act of generosity, the decedent condoned the debt of his secretary in his last

will and testament $2023.$ the condonation of the debt of his secretary is

a$.$ A donation inter vivos subject to donor's tax

b$.$ A payment or compensation for the services rendered

c$.$ A deduction from the gross estate of Juan Dela Cruz

d$.$ A donation mortis causa subject to estate tax

The gift tax paid on a donation mortis causa, if any:

a$.$ Exempts the property from estate tax.

b$.$ Has no effect since the gift will be subject to another gift tax.

c$.$ Shall form as a tax credit to be deducted from the estate tax due.

d$.$ Are invalid & the tax will not be credited at all?