The Alice Brittain Estate, valued at $14.8 million, includes the following assets: A joint and last survivor annuity that pays Alice $5,000 monthly; the surviving annuitant, her sister, Joan, would receive a survivorship annuity amount of $3,500 monthly A solely owned tree nursery business located on 1,000 acres in a rapidly developing urban fringe area in the state of Washington; the nursery and the business-related land are valued at $8 million (the land alone is valued at $4 million);