Mali Mengi (aged 57) died in a road accident on 31 December 2019. On 1 May 2020 after his executors had paid all debts, (except for the mortgage on his freehold house and debt to Mkopeshaji) testamentary and funeral expenses, his estate was ascertained as follows: Sh.’000’ Sh.’000’ Cash in bank accounts Freehold house Toyota corolla Nissan sunny Television and music system Debt due from Pungulu Furniture and personal effects 10,000 ordinary shares in Cement Ltd. 4,500 ordinary shares in Soko Mjinga Ltd. Sh.800,000 10% Kenya stock Income received to date Interest Dividend from Soko Mjinga Limited Less: Mortgage interest paid 31 March 2020 230 37 267 120 4,250 3,250 360 220 105 40 302 1,200 370 165 147 10,409 Extracts from Mali Mengi’s will left bequests as follows: To each of my sons, Kikwajuni, Mnazini and Mwembeni Sh.1 million. To my wife Darajani, I leave my furniture, household and personal effects and the residue of my estate. To my daughter Nyanjale, my freehold house free of all duties. The house was subject to a mortgage of Sh.1 million earning interest at 24% per annum payable 31 March and 30 September. Duty on the house amounts to Sh.130,000. To my friend Kisitu, one of the motor cars owned by me at the time of my death he may choose. To my friend, Mlungu Sh. 100,000. To some of my sisters-in-law Sh.300,000. To my cousin, Nipa, my painting of the Mausoleum by Kikuvu. To my driver Ndeleva Sh.150,000 To my friend Shimba, my holding of Sh.800,000 110%; Kenya stock. Mali Mengi owed Shimba sh.100,000. To my sister Malindi, Sh.300,000. To my personal assistant, Sijapata, half of my holdings in Cement Ltd. To my niece Sinani, 4,000 ordinary shares from my holding of such shares in Cement Ltd. To my nephew Shaibu Sh.200,000 payable out of my shares in Cement Ltd. To my friend Mlungu Sh.50,000 To my neighbor Jirani, Sh.50,000. To my sister Dada, Sh.100,000 to establish a business. Mali Mengi’s executors asce