$5.$ Statement $1$ All gifts on the same date pay one conor's tax only; statement $2$ A donation to legitimated, will coupt of marriage, he the property donated was already delivered aer not pay the donor's taxi the donee's marriage did not actually take place.

$$A$.$Both statements are correct.

$$B$.$Both statements are wrong.

$$C$.$First statement is correct, but second statement is wrong.

D$.$First statement is wrong, but second statement is correct.

$6.$ Which statement is wrong? The donor's tax is:

$$A$.$Computed on the basis of the net gifts of a calendar year.

$$B$.$Computed and paid with thirty days from the date of donation.

$$C$.$Computed separately for each spouse in case of a joint donation.

$$D$.$Becomes proportionately bigger on later donations.

$7.$ Which of the following statements is wrong? A deduction for a donation on account of marriage:

A$.$Shall be allowed as a deduction to a resident citizen when the property donated is located outside the Philippines.

$$B$.$Shall be allowed to a resident citizen when the property donated is located within the Philippines.

$$C$.$Shall be allowed to a resident alien when the property donated is located outside the Philippines.

$$D$.$Shall be allowed to a non$-$resident alien when the property donated is located within the Philippines.

$8.$ Since a donation to a charitable institution has a deduction without any ceiling,

$1$st statement: The net gift will be zero, so that in computing the donor's tax, the donation may be omitted in gross gifts if it is likewise omitted in deductions.

$2$nd statement: The gross gifts should be reported and the deduction shall be claimed.

a$.$ Both statements are wrong.

b$.$ First statement is correct; second statement is wrong.

C$.$ First statement is wrong; second statement is correct.

d$.$ Both statements are correct.