Problem: Soxy Soriano, a Filipina, passed away in the US with the following properties: I. Condominium in Daly City, Php 1, 000, 000 II. Shares of stock in a foreign corporation, Php 300, 000 III. Interest in a partnership, domestic, Php 237, 500 IV. Bank deposit in a San Francisco bank, Php 75, 000 V. Car in Cebu, donated inter vivos 5 years ago to her son, Php 250, 000 Which property should be included in the gross estate? Select one: a. All the above properties except the car b. Only the properties located in the Philippines c. The properties located in the Philippines except the intangibles d. All the above properties