Mr. and Mrs. Vega gave the following gifts of conjugal property on July 15, 2021. To Barangay South, a parcel of land valued at P 1,500,000 To Delmont, a charitable institution, cash of P 500,000 To...

Mr. and Mrs. Vega gave the following gifts of conjugal property on July 15, 2021.

• To Barangay South, a parcel of land valued at P 1,500,000


• To Delmont, a charitable institution, cash of P 500,000


• To Mama Mia, mother of Mrs. Vega, her exclusive property worth P 750,000. At the time of donation, the property was mortgage for P 300,000 which was assumed by Mama Mia.

1. 
   How much is the donor’s tax due of Mr. dela Cruz?
   


2. 
   How much is the donor’s tax due of Mrs. Dela Cruz?