Captain Sonny Villar, an unmarried Filipino, died in action, leaving the following net estate to his mother who is living with him: P12,000,000 Family home, Other properties P6,000,000. Total properties: P18,000,000. Less: Claims against an insolvent person (The P400,000 related receivable is already included in the Other Properties). Net estate: P17,600,000.
What is the estate tax due?
Select the correct response:
P696,000
P1,056,000
P156,000
P396,000