Mr. Gatu, single and Japanese, died On November 1, 2018.

He left the following assets, expenses,

charges and obligations:
Assets:
Cash in bank, Makati City 7,200,000
Investment in a Domestic Partnership 4,000,000
Car 900,000
Foreign shares, Japan-based company with 40% business in the Phil 900,000
Domestic shares 1,500,000
Accounts receivable from a debtor residing in Japan. Debtor is
fully insolvent 100,000

Expenses, charges and obligations:

Funeral expenses 150,000
Judicial expenses 100,000
Loss in business 180,000
Unpaid Income tax for 2017 160,000
Legacy in favor of the Philippines National Red
Cross 150,000
Legacy to City of Makati 100,000

Required:
Compute for the net taxable estate
1. Decedent is a resident of the Philippines at the time of death.
2. Decedent is a non-resident alien and there is no reciprocity
3. Decedent is a non-resdent alien and there is
reciprocity