Paula Paralegal Works for Adam Attorney, Who Practices Estate Planning

Paula Paralegal works for Adam Attorney, who practices estate planning and probate. Adam represents the executor of the estate of Harriet, who was a widow. Harriet and her husband had three children, and under Harriet's will, each of the three children is to receive an equal portion of the remaining estate, after expenses. The executor proposed and the three children agreed in writing to allow Adam to propose a distribution of the assets that would meet the one-third-each provision of Harriet's will. Adam has asked Paula to review the assets in Harriet's estate (see below) and prepare an initial proposed distribution of the estate. From the answer choices listed below, which answer will meet the one-third-each provision?
Asset Value
House $150,000
Investment Portfolio $ 75,000
Savings Account $ 20,000
Checking Account $ 20,000
Vehicle $ 20,000

A) Sell the house and divide the proceeds one-third each to the children. Then distribute the investment portfolio to the oldest child. Then distribute the savings account to one child, the checking account to another child, and the vehicle to the remaining child.
B) Sell the house and divide the proceeds one-half each to two of the children and distribute the investment portfolio to the other child. Then distribute the savings account to one child, the checking account to another child, and the vehicle to the remaining child.
C) Distribute the house to one child, the investment portfolio to another child, and all other assets to the remaining child.
D) None of the above, because a one-third distribution to each is not possible.