and making a mass valuation of the entire two lots , recommended the amount of p135,000.00 by taking into consideration the amount which to him is the price the government is willing to pay : p100,000.00 ( actually the provisional value deposited by the government to take possession of the lots ) ; p170,000.00 which according to him is the amount for which the defendants are willing to part with their lots ( actually p190,000.00 including the bank mortgage liability of the land ) and also the fact that the lots in question were acquired by tile defendants in 1957 for the amount of only p50,000.00 fro 'm felipe nebrija and his children ( pp , 71- 78 , roa , vol .