Allocating legacies. Calvin Hughes’s will provided for the following distributions:

a. The 40-acre parcel in Leona, Wisconsin, is to be given to The Nature Conservancy along with $50,000.

b. My 1970 GTO Pontiac convertible along with my 1937 Chevrolet pickup truck are to be given to the ‘‘Piston Auto Club’’ located in Slinger, Wisconsin.

c. The collection of Zuni Kachina dolls is to be given to my nephew William Hughes. 

d. My Northwestern Mutual insurance policy number 14378 has named my son Calvin, Jr., as beneficiary. Policy number 48002 has named the estate as beneficiary. However, I want my sister Roberta and my brother Roger to each receive $30,000 from the policy proceeds.

e. My residence at 110 Hillcrest Road is to be given to the Riveredge Nature Center located in Newburg, Wisconsin, provided that the center has not already grown to include more than 500 acres.

f. My grandchildren, Riley, Corey and Toby, are to receive $50,000 each for the purpose of hopefully funding their college education. This bequest is not contingent upon their going to college or having already finished college.

g. The balance of my estate is to be divided equally between my son Calvin, Jr., and my daughter, Susan.

Determine the amount of cash to be received by the decedent’s grandchild Riley and his son Calvin Hughes, Jr., under each of the following scenarios: 

Scenario A: The following additional information is available at the date of death: the estate only consisted of $40,000 cash, William Hughes was deceased, the Kachina collection was sold for $45,000, insurance policy number 14378 had a death benefit of $50,000, insurance policy number 48002 had a death benefit of $40,000, Riveredge Nature Center consisted of 560 acres, and the residence at 110 Hillcrest Road was sold for $220,000.

Scenario B: The following additional information is available at the date of death: the estate only consisted of $15,000 cash, William Hughes was thrilled to receive the Kachina collection which was valued at $45,000, insurance policy number 14378 had a death benefit of $50,000, insurance policy number 48002 had a death benefit of $40,000, Riveredge Nature Center consisted of 160 acres, and the residence at 110 Hillcrest Road was sold for $220,000.