In the problem below, how much is the gross estate of Don Sebastian? *
Extracted text: Don Sebastian, single but head of the family, Filipino, and resident of Pasig City, died intestate on November 15, 2009. He left the following properties and interests: House and lot (family home) in Pasig P 800,000 Vacation house and lot in Florida, USA 1,500,000 Agricultural land in Naic, Cavite which he inherited from his father 2,000,000 Car which is being used by his brother in Cavite 500,000 Proceeds of life insurance where he named his estate as irrevocable beneficiary 1,000,000 Household furnitures and appliances 1,000,000 Claims against a cousin who has assets of P10,000 and liabilities of P100,000 100,000 Shares of stock in ABC Corp, a domestic enterprise 100,000 The expenses and charges on the estate are as follows: Funeral Expenses P 250,000 Legal fees for the settlement of the estate 500,000 Medical expenses of last illness 600,000 Claims against the estate 300,000