Janet dies at the advanced age of 100, leaving only her three grandchildren, Bobbie, Jim Jr., and Maryann, as her nearest kin. Janet's son, John, was the father of Bobbie, while Janet's son, Jim Sr., was Jim Jr. and Maryann's father. Janet's estate was worth $240,000 at the time of death. What is the per capita distribution to each of Janet's grandchildren? What is the per stirpes distribution to each of them?