Mr. Aguirre, a citizen and resident of the Philippines, made donations on January 9, 2001, as follows: To Wiggy, a legitimate son, on account of marriage to be celebrated on February 27, 2001, property in the US (on which a US donor's tax of Php 1, 200 was paid), with a fair market value of Php 55, 000 To Wiggy, cash in the Philippines of Php 50, 000. How much is the donor's tax credit for donor's tax paid in the US