Case A

1 39,600,000
Cash in bank(peso accounts) 10,000,000
Cash in bank (FCDU accounts) 9,600,000
Real properties Philippines 10,000,000
Real properties abroad 10,000,000
39,600,000

Case B
2 950,000
Notes payable (notarized) 600,000
Unpaid property taxes before death 300,000
Unpaid mortage before death 50,000
Claims against the estate 950,000

3 Gross Estate- All the real and Personal Property owned by a

decedent at the time of his or her death this refers
to the total value of an individual's property and
assets at the time of his or her death. This figure
does not factor in any liabilities, such as debts owed
and taxable events triggered by one's death

Claim against an estate-

Upon the death of a person and beginning of probate, a person
believing he/she is owed money should file a written claim
(statement) promptly with the executor or administrator of the
estate, who will then approve it, in whole or in part, or deny
the claim. If the claim is not approved the claimant can
demand a hearing to have the court determine his/her rights.
The period for filing a claim begins upon publication of a death
notice or a date specified by state law and continues for a few
months (four in California, for example). If there is no probate
the claim should be made to the heirs.