timed task, please answer for an upvote :))

Mr. Fanny, married, died leaving the following properties: Bank 2,100,000 Deposit Business 3.000.000 Interest Commercial 4,000,000 Building Family 3,800,000 Home (inclusive of P2,000,000 lot) RA 4917 500,000 Additional Information: The commercial building was purchased using donations received by Mr. Fanny during the marriage. The building also sustained a loss fire loss of P400,000 5 months after Mr. Fanny's death. The lot where the family home stands were received by Mrs. Fanny as inheritance during the marriage. Funeral and judicial expenses were P400,000 and P200,000 respectively. The commercial building was mortgaged to a bank for P1,500,000. The spouses paid P500,000 prior to Mr. Fanny's death. There was an accrued interest of P100,000 at the time of Mr. Fanny's death and P200,000 accrued thereafter. How much is the estate tax payable? 0 73.000 0 39.000 O 156.000 0 36.000 120,000 Mr. Fanny, married, died leaving the following properties: Bank 2,100,000 Deposit Business 3.000.000 Interest Commercial 4,000,000 Building Family 3,800,000 Home (inclusive of P2,000,000 lot) RA 4917 500,000 Additional Information: The commercial building was purchased using donations received by Mr. Fanny during the marriage. The building also sustained a loss fire loss of P400,000 5 months after Mr. Fanny's death. The lot where the family home stands were received by Mrs. Fanny as inheritance during the marriage. Funeral and judicial expenses were P400,000 and P200,000 respectively. The commercial building was mortgaged to a bank for P1,500,000. The spouses paid P500,000 prior to Mr. Fanny's death. There was an accrued interest of P100,000 at the time of Mr. Fanny's death and P200,000 accrued thereafter. How much is the estate tax payable? 0 73.000 0 39.000 O 156.000 0 36.000 120,000