Chester died intestate, survived by his wife, Wanda, and their three children, Abe, Betty, and Clay. Wanda had one child from a prior marriage, Dan. Chester's probate estate is valued at $500,000. During his lifetime, Chester had advanced Abe $100,000 and Betty $20,000. Chester memorialized both gifts in a writing that stated the gifts were advancements. Assume that Chester did not adopt Dan, his stepchild, which of the following dollar distributions of Chester's $500,000 probate estate without advances is correct? Wanda receives $500,000. Wanda receives $422,500. Wanda receives $372,500. Betty receives $72,500 excluding the $20,000 advance.