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A donor gave the following donations during 2018.
-Jan. 24- Land located in the Philippines valued at P2,000,000 to her uncle subject to the condition that the latter will pay the donors tax due and unpaid mortgage amounting to P500.000.
-Nov.30- Building in U.S. valued at P4,500.000 to her sister. Donor's tax paid In U S. was P400,000.
The donor's tax payable on the November 30 donation shall he