In California, the order of abatement is backwards: first the residue, then the general, then the specific gifts. Therefore, if the estate is left with only $60,000 in which $50,000 was in the savings account which was a general demonstrative gift to come directly from the testator's $50,000 savings account, the specific gifts of both a painting worth $180,000 to go to his sister and a modern painting worth $20,00 to go to his friend, and then the residue to go to his daughter but what is left is only $10,000 in checking account, how would the order of abatement be done and who would get what from this?