T - Advancement to A worth $12,000 at the time of the gift. T dies, leaving an estate worth $78,000 with no surviving spouse and 3 children surviving A, B, C, how do you calculate how much each child gets?

a) A gets $12,000, B and C share the remaining $66,000 equally
b) A gets $12,000, B and C share the remaining $66,000 in proportion to their shares
c) A, B, and C share the entire $78,000 equally
d) A, B, and C share the entire $78,000 in proportion to their shares