Calculating distribution when the exception (deduction) occurs subsequent to the bequest.

Primary text

If the exception occurs after the bequest is accounted for, the estate consists of four and a half shares plus the bequest. The bequest equals one share minus one-fifth of the remainder, which is nine-tenths of a share. Subtracting this leaves one-tenth of a share, which constitutes the entire bequest. Expressing all parts in tenths yields forty-five shares for the heirs and one share for the bequest.