Mr$.$ Anastacio, a single and a non$-$resident alien, died of a heart attack in $2024,$ leaving

the following properties in favor of his heirs:

Gross estate within the Philippines $($including $P8,000,000$ family $P30,000,000$

home$)$

How much is the deductible ordinary deductions of the Estate of Mr$.$ Anastacio?

$3,300,000$

$5,500,000$

$4,800,000$

$8,000,000$