Reference no: EM132654473

A donor made the following donations during 2018:

To Abel, a car worth 800,000

To Jen, a condominium worth 3,000,000 in Macau

To Gore, GJ Company shares (domestic corporation) amounting to 250,000

To Alexa, 100,000 worth of shares of stock of a resident foreign corporation where 90% of its operation is in the Philippines

To Earl, a building in Singapore valued at 5,000,000 mortgaged for 2,000,000 assumed by the donee

To Hannah, parcel of land in Isabela, 1,500,000

To Chen, 100,000 bank deposit in BPI

To Kristine, 100,000 bank deposit in Metrobank, US Branch To Gavrie, 500,000 cash

The donor also made the following transfer of properties within the year:

                      Consideration Received           Fair market value at the time of transfer

Land 1 - QC            2,000,000                                3,000,000

Land 2 - Taguig         3,000,000                               2,000,000

Land 3 - USA             5,000,000                              10,000,000

Car - Manila                  800,000                                 1,000,000

Required

Problem a: Determine the amount of Gross Gifts subject to donor's tax assuming the donor is

1. Resident Citizen

2. Nonresident Citizen

3. Resident Alien

4. Nonresident Alien with Reciprocity

5. Nonresident Alien without Reciprocity