If a gift is found to be an advancement, what happens to its value for calculating shares?

When a gift is classified as an advancement in the context of estate distribution, it means that the gift given to a beneficiary is considered as part of that beneficiary's share of the estate. To ensure an equitable distribution of assets among heirs, the value of the advancement is added back into the total estate value for the purpose of calculating shares. After this adjustment is made, the value of the advancement is then subtracted from the specific share of the beneficiary who received the advancement.

This process maintains fairness among all heirs, as it ensures that the beneficiary who received the advancement does not receive a greater overall share than intended. The remaining heirs still receive their proportional shares of the estate, reflecting the true value of what they are entitled to after accounting for the enhancement received by the favored beneficiary. Thus, the correct answer effectively captures the principle of how advancements affect the distribution of an estate.