How do you distribute the shares of an estate when one of the recipients owe money to the estate?

And we used the same logic, Jeanne. I have a feeling we would be fast friends in person.

Jessie, we were typing at the same time. We both must like math puzzles!

I understand the problem, and tackled it as a brain teaser.
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.

I wasn't very clear. The money isn't really paid back, so the debtee gets $5K less than the others. Figuring out how much the 4 received was just working with the $105K that would have been in the estate if the money had been repaid.

Ah, a math question. (Raise hand) The money under consideration is actually $105K. Think of it as the daughter paying back the loan, then the money being distribtuted. If there are five daughters, each receiving 1/5 the money, four daughters would get $21K. The daughter who owed the money would get $16K.

Evenly minus $5000 to the one daughter. I don't understand the problem I guess.