14. Which of the following distinguishes conjugal property from community property?

a. Properties inherited during marriage.

b. Those acquired through occupation during marriage.
c. Fruits of exclusive property.
d. Income earned by each spouse during marriage.
Numbers 16 through 19 are based on the following information

Aldo died leaving the following properties:

a. Real property in Baguio City, brought into the marriage P300,000

b. Income of real property in Baguio 60,000
c. Real property in Cebu City, brought into marriage by wife 240,000
d. Income of real property in Cebu City 25,000
e. House in Pili, Camarines Sur, acquired by Aldo during marriage 375,000
f. Income of house in Pili 50,000
g. Real property in Iloilo City, earned by wife during the marriage 225, 000
h. Income of real property in Iloilo City 80,000
i. Tangible personal properties in Manila, inherited by Aldo during marriage 500,000
j. Income of properties in Manila 175,000
k. Intangible personal properties in Singapore, inherited by wife during marriage 430,000
l. Income of intangibles in Singapore. 85,000
m. Tangible personal property in Dagupan City, inherited by Aldo before marriage 20,000
n. Income of property in Dagupan City 10,000
o. Intangible personal property in Canada, inherited by wife before marriage 350,000
p. Income of personal property in Canada 85,000

16. Under the conjugal partnership of gains, the total conjugal properties of the spouses are:

a. P1,170,000 c. P1,990,000
b. 1,820,000 d. 2,495,000

17. Under conjugal partnership of gains, the gross estate of Aldo is –

a. P1,170,000 c. P1,990,000
b. 2,495,000 d. 1,820,000

18. Under absolute community of property regime, the total community of the spouses is:

a. P1,820,000 c. P2,495,000
b. 1,990,000 d. 1,170,000

19. Under absolute community of property regime, the gross estate of Aldo is:

a. P1,170,000 c. P1,990,000
b. 2,495,000 d. 1,820,000

Items 20 through 23 are based on the following data:

Angelo, married to Angel 3 years ago, died leaving the following properties:
 Condo Unit at West Tower Condominium, Makati City,
Acquired by him and his wife 2,500,000
Apartment Unit in Vancouver, Canada inherited from his
Parents who died 2 ½ years ago 3,500,000
Volvo car registered in Canada, donated to him by his
Mother four (4) years ago 2,000,000
Toyota Fortuner in the Philippines, purchased by Angelo
out his exclusive property 1,200,000
Jewelry in the Philippines, inherited last year by his wife,
Angel, from her mother 550,000
Cash in bank – Banco de Oro; 50% was earned by Angelo
Before marriage; 50% was earned by the spouses 840,000
Interest on bank deposit (net of withholding tax) 8,000
Interest in a domestic partnership, acquired by Angel
before marriage 300,000
Investment with Acer Corp., foreign corporation, 85.5% of
Business is in the Philippines 1,000,000
Dividends with Acer Corporation, date of record was
made after death of Angelo 45,000
Investment with Filipinas Company, domestic, 25,000
shares, traded in the stock exchange (highest: P23.00;
lowest: P22.83)
Dividends from Filipinas Company, date of record, one
Month before Angelo’s death (gross of dividends tax) 7,500
Receivable from Filipinas Company, date of record, one
accident insurance suffered six months before death 50,000
Proceeds of a life insurance taken by the employer
Corporation of Angelo on his life 200,000
Receivable on life insurance taken by Angelo on his own
life appointing his estate as the irrevocable beneficiary;
common funds of the spouses were used in paying the
insurance premium 150,000

20. The gross estate if Angelo was a non-resident citizen under the absolute community of Property regime –

a. P 12,127,625 c. P 6,577,625
b. 11,827,625 d. 3,700,000

21. The gross estate if Angelo was resident alien under the conjugal partnership of gains –

a. P 10,127,625 c. P 3,700,000
b. 11,827,625 d. 6,577,625

22. The gross estate if Angelo was a non-resident alien without reciprocity under the absolute Community of
property regime –

a. P 10,127,625 c. P 3,700,000
b. 11,827,625 d. 6,577,625

23. The gross estate if Angelo was a non-resident alien, with reciprocity, under the conjugal partnership of
gains –
a. P 10,127,625 c. P 6,577,625
b. 11,827,625 d. 3,700,000