Please show your solution and explanation if needed. Thank youuu!!

Subject: Estate taxation

X died in 2015. He has the following properties: What is the gross estate of X? (2 01.X died in 2015. He has the following properties: Exclusive property of Wife: Car 400,000 Land 2,000,000 Personal property 800,000 Exclusive property of X: House and lot, family home of 1,900,000 Other personal properties 300,000 Other real properties 1,500,000 Conjugal properties: Cash of 500,000 Receivables from Solvent persons 50,000 Appliances 150,000 Allowed deductions-Conjugal: Funeral expenses of 195,000; Claims against insolvent persons of 30,000 2 What is the net distributable net estate of X, before deducting the estate tax due