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$200,000 + 3/4 balance Decedent has no surviving lineal descendants BUT decedent has one or more surviving parents
All of decedent’s surviving lineal descendants are ALSO lineal descendants of the surviving spouse AND
$150,000 + 1/2 balance
surviving spouse has surviving lineal descendants who are not lineal descendants of the decedent.
$100,000 + 1/2 balance Decedent has surviving lineal descendants who are NOT lineal descendants of the surviving spouse.
$50,000 + 1/2 balance Decedent is NOT survived by any lineal descendant, but is survived by a parent.