Answer the following problems:

1. Mr.  Cee a married decedent died November, 2018.  He left his wife, whom
he married after August, 1988 and three children.

He left the following properties and obligations:

Land inherited from his father during marriage, 
    his father died six years after his marriage                      P   5,000,000
Residential house built on the inherited land
      using their common fund                                                     6,000,000
Properties acquired by Mr. Cee during marriage                    26,000,000
Jewelry acquired by Mr. Cee before marriage                             500,000
The following were considered as deductions from the gross estate:
Unpaid mortgage on a property acquired during marriage                     2,000,000
Unpaid real property taxes on properties acquired during marriage         200,000
Required:
Compute for the net taxable estate and the estate tax due.
 
2. Mr. Dee a married decedent died 2018.  He was married for more than 30 years and
has four children.
His estate provided the following information:
Land inherited from his father before marriage, 
    his father died six years after his marriage                                 P    3,000,000
Residential house built on the inherited land
      using their common fund                                                                12,000,000
Properties acquired by Mr. D during marriage                                    18,000,000
Savings deposit in a bank, joint account by Mr. Dee and Mrs. Dee     2,500,000
The following were considered as deductions from the gross estate:
Unpaid mortgage on a property acquired before marriage                      500,000
Amount received under R. A. 4917                                                         1,000,000
Required:
Compute for the net taxable estate and the estate tax due.