c. My brokerage account at Schmidt Investment Services (fair value at date of death is $900,000) is to be liquidated with $500,000 going to each of my two sisters. d. My collection of antique pistols...

c. My brokerage account at Schmidt Investment Services (fair value at date of death is $900,000) is to be liquidated with $500,000 going to each of my two sisters.

d. My collection of antique pistols (fair value at date of death is $85,000) is to be given to my son-in-law Eric Jacobsen.

e. My hunting land in Buffalo County, Wisconsin (fair value at date of death is $750,000), is to be sold and my uncle is to receive $700,000 of the proceeds.