Deductions allowed to estate

1. Mr. Estrado, an unmarried resident of the Philippines, died on January 15, 2013 leaving
real properties in Manila with fair market value of P1,560,000. Deductions claimed by the
administrator of the decedent estate are as follows:

How much funeral expense is allowed as deduction from the gross estate?
P 83,000
2. The gross estate of A includes P80,000 receivable which is duly notarized from debtor B
whose records show:

The deductible claims against insolvent person is

P 32,000
3.