Here is The Dead Layer.

For the Dead Layer I am using a technique I called Multicolor Dead Layer.
So I used 4 different types of grays:
One for the Sky and distance elements: Blue Gray
One for the near foliage: Normal Gray or Grisaille
One for the close up foliage and green red eyes toad: Red Gray
One for the orchid: Verdaccio

Lessons Learnt:
1.Though was interesting to do I believe now I can skip this layer for my next projects. I have to make sure to have light values of umber in those areas where I dont want to much umber to be underneath like the sky for example so when cover them with transparent glaces I get the right colors. Besides cutting this step will cut a lot of time on the final process. I now other painters like Sargent and Bouguereau didnt use it so it is possible.