Donya Paz , a Filipino citizen, died on August 1, 2020 which was also their supposed to be 35th wedding anniversary.  She left the following properties to his husband Don Eliseo and two legitimate children:

Residential house-Family Home -Conjugal                       23,500,000

Apartment brought into marriage-Donya Paz                10,000,000

Rental income apartment                                                    3,000,000

Bank deposit-BPI Conjugal                                                  5,000,000

Fish pond inherited by Donya 6 years ago                      8,000,000

Family car-Conjugal                                                            1,000,000

Other personal properties-Conjugal                                5,000,000

Deductions claimed:

Funeral expense actual with receipts                            350,000

Judicial expense actual with receipts                            600,000

Claims against the estate, 200k no documents but heirs

willing to pay to maintain reputation of Donya                 2,000,000

Claims against insolvent persons                                        1,000,000

Transfer for public use fish pond                                         3,000,000

Unpaid mortgage- fish pond  (remaining balance)               2,500,000                

Medical expenses actual with ORs 6mos prior to death          800,000 

Using excel, provide in good form the following requirements:

1. Compute the total gross estate.

2. Compute the exclusive and conjugal gross estate.

3. Compute the exclusive and conjugal deductions.

4. Compute the share of surviving spouse.

5. Compute the estate tax due for exam purposes the estate tax rate at 15%.