If the estate was $100,000 and it is to be divided among 5 daughters and one of the daughters owes $5000 that the Mother loaned to her. It was to be repaid out of the daughter's share when the Mother died. How would the money be divided among the 5 daughters?
1. The "pot" to be divided is 105,000 -- the estate plus the loan repayment.
2. Everyone gets $21,000
3. The borrower "repays" out of her share, so she gets $16,000.
4. 21,000 + 21,000 + 21,000 + 21,000 + 16,000 = $100,000.
This is a fair distribution of the estate.