While he was traveling with friends, Mr. Jose Francisco, resident Filipino citizen, died on January 20, 2011 in a California Hospital, USA, leaving personal and real properties with market values as follows: House and Lot in Quezon City - P10 Million; Cash in bank in California - US$10,000.00; Citibank in New York - US$5,000.00; Cash in BPI Makati - P4 Million; Car in Quezon City -P1 Million; Shares of stocks of Apple Corporation, US corporation listed in NY Stock Exchange - US$1 = Php50. His gross estate for the Philippine estate tax purposes shall be: (2012 Bar Question)