This is a legit family issue we're debating in settling an estate: 3 siblings (we'll call them Mary, Mike, and Joe) are inheriting $450K from their late mother's estate. The money should be divided equally, BUT last year, Mike borrowed $10K from mom, and it was understood that this debt would be taken into account and settled when the estate was settled. Everyone's first thought was, instead of each getting $150K, Mike would give up $10K, get $140, and Mary and Joe would each get an extra $5K, receiving $155 each. Then we realized Mary and Joe would be getting $15K (not $5K) more than Mike. We recalculated, and figured that if Mary and Joe each got $151,667, and Mike got 146,667, that would total $450K, and Mary and Joe would get $5K more than Mike. But THEN I realized that if Mike had paid the $10K back prior to the settlement, the 3 siblings would be splitting $$460K (not $450K), and Mike would essentially get 1/3 of his money back! So maybe Mary and Joe should get around $151K and Mike around $148 (I can't even do the math, that's why I'm here). What's the right, fair, solution? I'd be having fun with this puzzler, if it wasn't a real-life situation! Thanks in advance!