A filipino widower died leaving the following a real

40. A, Filipino, widower, died leaving the following:
a. Real properties P4,000,000
b. Family home P1,200,000
c. Personal properties P2,000,000
d. Paid medical expense P600,000
e. Allowable deductions P800,000
(a) Determine the net estate subject to tax, and the net distributable estate if he died in 2017:
Answers:
(b) Determine the net estate subiect to tax, and the net distributable estate if he died in 2018:
41. Mr. Y, an American, single and residing in USA, died in June 2018 leaving the following:
Land in Makati P2,000,000
Land in Manila 3,000,000
Gross estate, USA 5,000,000
Deductions claimed by the estate:
Actual funeral expense 200,000
Judicial expenses 100,000
Claims against the estate 120,000
Transfer of the land in Makati to the Philippine government (in decedent's will) 2,000,000

 The land in Manila when inherited 3/2 years ago had a value of P2,400,000 with a
mortgage thereon of P400,000 which, was paid prior to Mr. Y's death.
 The land in Makati, when inherited 4 years ago, had a value of P1,500,000.
Determine the net estate subject to estate tax.
42. Z, a resident citizen, died leaving in 2018 the following:
Net estate (before standard deduction):
Philippines P5,000,000
USA 3,000,000
Australia 2,000,000
Estate tax paid USA 30,000
Australia 220,000
Determine the estate tax due after tax credit.
43. A, Filipino, married, died in 2018 leaving the following:

c. Family home - exclusive (A) P1,200,000
d. Unpaid medical expenses P600,000
e. Allowable ordinary deductions - conjugal P1,400,000
Determine the net estate subject to tax, and the net distributable estate:
44. C, Filipino, married to D, died in July 2018, leaving the following:
a. Real properties - conjugal P4,000,000
b. Real property - exclusive (C) P3,800,000
c. Family home - exclusive (D) P1,400,000
d. Allowable ordinary deductions - conjugal P1,200,000
Determine the net taxable estate.

45. E, Filipino married to F, died in July 2018, leaving the following:
Determine the net taxable estate.
46. G, non-resident alien, married to H, died in 2018 leaving the following:
a. Real properties in Manila-conjugal P7,000,000
b. Real property abroad - exclusive (G) P1,400,000
C. Real property in Q.C. - conjugal P800,000
d Personal properties in Manila - exclusive (G) P1,800,000
e. Allowable ordinary deductions - conjugal P2,400,000
Determine the net taxable estate.
(a) P4,500,000

(b) P5,345,000
(c) P4,000,000
(d) None of the above.