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Kimmy L. Jun, married under the CPG, donated the following properties: Real property with a fair market value of P 300,000. August 21, The property was acquired 2021 before the marriage. It was donated to Kimmy's best friend, Lorence K. Hodaldo. House and Lot with an assessed value of P700,000 and zonal value of P750,000. The property has an attached December mortgage of P120,000. Only 25, 2021 40% of the mortgaged was shouldered by the donee, Kimberly M. Klaraso. The donation was executed with the husband's consent. How much is the donor's tax payable of Kimmy on the 2nd donation? 42,120 21,060 24,060 45,120