Deduction for family home is

SWFT Comprehensive Volume 2019
42nd Edition
ISBN:9780357233306
Author:Maloney
Publisher:Maloney
Chapter21: Partnerships
Section: Chapter Questions
Problem 9BCRQ
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Question

 A resident decedent was married at the time of death and under the system of conjugal partnership of gains. Among the properties in the gross estate were:

Land, inherited before the marriage, fair market value 

            P7,000,000

Family home built by the spouses on the inherited land  

4,000,000

Deduction for family home is:

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