Please help me with this practice exercise in transfer and business taxation. Please do include simple explanation for me to be able to understand it.

Compute the gross gift assuming Enrique is a non-resident alien and he is not exempt under the principle of reciprocity. (2) 2. M. Mapili gave gifts to the following persons on June 12, 2020: a. To Ara Mina, housemaid who was the very first person who greeted him on his 60th birthday b. To Beth, sister, on her 16th birthday; c. To Charlotte, for winning the title, "Miss Zumba"; d. To Donna, 25-year old legitimate daughter who got married October 2019; e. To Esperanza, niece, for passing the May 2020 CPA Board Examination; f. To Felicidad, mother, on account of her golden wedding anniversary; and g. To Giselle, daughter with his former secretary, on account of her wedding five (5) days ago. Which of the above donations are exempt from tax? (2) 3. Mr. and Mrs. Sigurado, citizens and residents of Calamba made the following donations of the community properties, unless otherwise specified: May 17, 2018 To daughter, Baras, on account of marriage on November 1, 2018, cash of P370,000 To Baras by Mr. Sigurado alone, property owned exclusively by the donor, P125,000 June 12, 2018 To Constantino, brother of Mrs. Sigurado, property owned exclusively by Mrs. Sigurado, P100,000 To Baras, on account of marriage, property subject to and unpaid mortgage of P40,000 to be assumed by Baras. That property has a fair market value of P600,000. Compute the donor's tax due. (2)