Question

A nonresident alien, married, died on September 2018. He left the following:
Conjugal properties, Philippines, 5,000,000
Exclusive properties, Philippines, 2,000,000
Conjugal properties, USA, 10,000,000
Exclusive properties, USA, 5,000,000
The following deductions were claimed:
Actual funeral expenses, 1,250,000
Judicial expenses, 800,000
Claims against the estate, 1,725,000
Transfer for Public Use, 200,000
Medical expense, 875,000
Included in the Philippines gross estate (conjugal) were the following:
Domestic shares, 500,000
Share in a partnership, 1,000,000
Other tangible personal properties, 3,500,000
The Philippine exclusive properties were all tangible personal properties. These included a car,
which was inherited 3 ½ years before the present decedent’s death, and had a fair market
value of 500,000.

Required
Determine the following:
1. Exclusive Property of the Decedent
2. Community Property
3. Taxable Net Estate
4. Estate Tax Due

Answer 1