Miguel, a citizen and resident of Mexico, donated US$1,000.00 worth of stocks in Barack Motors Corporation, a Mexican company, to his legitimate son, Miguelito, who is residing in the Philippines and about to be married to a Filipino girlfriend. Mexico does not impose any transfer tax of whatever nature on all gratuitous transfers of property. Is Miguel entitled to claim a dowry exclusion? Why or why not? Is Miguel entitled to the rule of reciprocity in order to be exempt from the Philippine donor's tax? Why or why not?