you work for the Law Firm of Charlotte Rae Barrister, Bar No. 654321.

5885 Haven Avenue, Ste. 106; Rancho Cucamonga, CA 91737

(909) 652-7038 (phone) (909) 652-6825 (fax) &..e@barrister.co m

You work for the Law Firm of Charlotte Rae Barrister, Bar No. 654321.

Her office is located at: 5885 Haven Avenue, Ste. 106, Rancho Cucamonga, CA 91737

(909) 652-7038 (phone) (909) 652-6825 (fax) c..e@barrister.com

A new client has come into your office, 46-year-old James Sirius Potter. He was born on February 28, 1975 and showed you his California Driver's License N676703. His father, Harry James Potter died testate on August 01, 2021, leaving a sizeable estate. Harry died at San Antonio Regional Hospital in Rancho Cucamonga.

At the time of his death (death certificate pending) 69-year-old Harry was living at his home at 9240 Archibald Avenue in Rancho Cucamonga. He moved here from England and obtained residency status for himself and his family. He was a California resident at the time of his death living in San Bernardino County. Harry's oldest son and his family relocated to California and moved into Harry's home three years ago to help him recover from a severe stroke. James has two children, Evan James Potter (22) and Molly Lily Potter (21), both live with him.

Harry was a widower, his wife Ginny died three years earlier, leaving everything to him. Harry and Ginny had two other children, who live in Florida and Connecticut with their families. 43-year-old Albus Severus Potter lives at 6620 Bahama Shores Drive South, St. Petersburg, FL 33705 with his wife Madeline, and their 21-year-old son, Ronald Neville Potter. 41-year-old Lily Luna Potter-Weisz lives with her husband, Harold, and their 21-year-old daughter, Fredericka Ginny Weisz live at 9 3/4 East Neck Road, Stonington, CT 06378.

Harry wrote a will on 01/01/1981, the year he married Ginny. He added a codicil on 01/01/2010, to name his oldest son, James Sirius, as executor (in place of his friend Ronald Weasley). The will and codicil are self-proving, and waives bond for the serving executor. It does not preclude administration under the IAEA.

The will makes special $1 million gifts to Ronald Bilius Weasley (70) and Hermione Granger-Weasley (70) who both live at 9 Downing Street, City of Westminster, London SWIA 2AAA, United Kingdom; and $2 million to Hogwarts School of Witchcraft and Wizardry in Scotland, Hogwarts Township, Scotland, EH11 1LL, United Kingdom. After the gifts, the remainder of the estate is to be divided equally among his three children.

Harry owned his home in Rancho Cucamonga outright - it recently appraised at $3,990,000.00. In addition, he owned approximately $12 million in personal property consisting of financial accounts, household furnishings, and jewelry he had given to Ginny which was willed to him at her death. The client promises to bring in the paperwork for the estate, he is still collecting information.

Your client James Sirius Potter has brought financial documents and lists to your office and seeks assistance with preparing the Inventory and Accounting. (He is the same one for whom you prepared the Petition for Probate in Assignment #2.)

James said he found $56,179.37 in his father's room, wallet and wall safe (James had the code).

He also provides current statements for the following accounts:

An Interest Checking Account #xx-5678 at Wells Fargo Bank with a balance of $871,908.11. The statement also shows additional accrued interest of $23,757.46.

A Money Market Fund at XYZ Brokerage, Account #xxx-xxxx-13 with a balance of $92,481.60 and additional accrued interest of $430.39.

A Wells Fargo Bank Certificate of Deposit (CD) Account # xx-xx-6543 with $7,886,993.02 with additional accrued interest of $211,004.75.

James also tells you his father has a $2 million term life policy with Ministry Life Insurance, Policy #467-009882-13 which lists James as a 34% beneficiary and each of his siblings as 33% beneficiaries.

James found a jewelry appraisal for his mother's jewelry, consisting of a (1) diamond wedding ring set, (2) emerald brooch, (3) ruby & diamond drop earrings and (4) matching necklace and (5) emerald and diamond bracelet. The appraisal was prepared for homeowner's insurer Lloyd's of London for a rider policy. The total appraised amount was $1,744,333.33.

James provides the value of the household furnishings at $150,000 based on the invoices from the interior decorator, Madam Cherie St. LaCroix, who fully decorated the house after its purchase.

James notes his father owned a 2015 Lotus Exiga V6 that was in mint condition, but he did not know its value.

James also turns over an uncashed refund check from the Internal Revenue Service, payable to his father, and dated prior to the date of death. The check is for $152,623.03.

The appraisal for the house in Rancho Cucamonga was done by Probate Referee Abraham Lincoln (appointed by order of the court on September 23, 2020). The house appraised for $3,990,000.00.

The referee provided the plat map description and APN number (which follow the FULL address) as follows:

described as Lot 18, Block E, Tract No. 318, as shown on the map on file in Book 2 of Maps, at page 64, Official Records of San Bernardino County, California, APN: 007-631-270-0000. Residence.

The referee also appraised the home furniture and contents, and jewelry, and came up with the same amounts as the earlier appraisals, breaking the jewelry into the following amounts: (1) diamond wedding ring set ($750,000); (2) emerald brooch ($3,333.33), (3) ruby & diamond drop earrings ($350,000) and (4) matching ruby and diamond necklace ($600,000) and (5) emerald and diamond bracelet ($41,000). In addition, the referee appraised the car at $64,000 noting it was a "2015 Lotus Exiga V6, 2 door, black, VIN #FJ30GJIAW0OTFE9932Q, approximately 8,750 miles, excellent condition"

All of the referees items have been documented and filled out and returned to you Also calculate the referee's fee and fill it in and place the referee's signature (as though he did this and returned the form to you).

How to prepare Forms DE-160 and DE-161 (Inventory and Appraisal) for the attorney to review.