Compute the probate fees on the estate of Bing Yao who recently died. Bing was a widower. Below is a list of estate assets: Property in Richmond Hill, Ontario valued at $2.5 million with a mortgage of $0.3 million on the property Shares in Yao Enterprises with an ACB of $0.2 million and a market value of $2.0 million A TSFA whose beneficiary is his daughter Melanie An insurance policy of $1.0 million payable to his estate