Under majority-rule purging, in an intestate estate of 800,000 with three children X, Y, and Z, an advancement of 100,000 to X was made before death. How much does each child receive?

• A. X receives $250,000; Y receives $275,000; Z receives $275,000.
• B. X receives $200,000; Y receives $300,000; Z receives $300,000.
• C. X receives $300,000; Y receives $300,000; Z receives $200,000.
• D. X receives $150,000; Y receives $325,000; Z receives $325,000.

Answer: (B)

Under majority-rule purging, an advancement to a child before death is added back to the estate to determine equal shares for all children. Here, add the 100,000 advancement to the 800,000 estate, making 900,000 to be divided equally among the three children. Each would receive 300,000 as their share. Since X already received 100,000 before death, his remaining portion from the estate is 300,000 − 100,000 = 200,000. Y and Z each receive 300,000 from the estate. So the distribution is X 200,000; Y 300,000; Z 300,000.