(a) Se eximirá del caudal relicto bruto de todo causante no ciudadano de los Estados Unidos no residente de Puerto Rico la cantidad de diez mil (10,000) dólares.
(b) En el caso de un ciudadano de los Estados Unidos no residente de Puerto Rico cuyo caudal relicto esté sujeto a la contribución impuesta por la sec. 31061 de este título, la exención será la mayor de:
(1) La cantidad de treinta mil (30,000) dólares, o
(2) la cantidad que resulte de la proporción entre el valor del caudal relicto bruto conjunto del causante sujeto a contribución sobre el caudal relicto en ambas jurisdicciones, multiplicado por sesenta mil (60,000) dólares.
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