January 6, 2018 - Donato, being aware how difficult the life of his relative, donates farm lot to Dennis, 5th degree of consanguinity, amounting to P2M. Dennis signed his name in the deed of transfer made by Donato and thanked him for his generosity February 21, 2018 - During a conversation with Dina, Donato said he will donate P200,000 provided, Dina will pay the P20,000 debt to Ramon for the drugs sold to Donato. March 26, 2018 - Donato wrote to Ricky requesting the latter to expedite his pending case in the office of the Bureau of Internal Revenue. With such request, Donato indicated he will donate P2M. August 31, 2018 - Donato donates his valuable Picasso paintings in Italy to the Galleria dell'Accademia museum, a non-stock, non-profit institution recognized by the Philippines' National Council for Culture and Arts (NCAA). The painting costs $1M but no tax was imposed as this was one of the exempted transactions in Italy. Assuming an exchange rate of P52 = $1 September 29, 2018 - Donato donates a common property to his wife, Donna, amounting to P10M. Donato's intention was to waive his right in the property and let his wife administer and take care how she will dispose of to their children.