John Walker, a widower, died testate. His will, in part, provided:

“I give and bequeath my piano to my daughter Nancy. I give and bequeath to my daughter Jennifer the sum of $1,000. I give and bequeath to my son John the sum of $1,000 to be paid out of my account at the Tenth National Bank in the city of Erehwon. All the rest and residue of my estate I give to Nancy, Jennifer, and John, share and share alike.”

After the will was executed, Walker sold his piano for $2,300 and deposited the proceeds in the Citizens Bank of Erehwon. He withdrew the money he had on deposit in the Tenth National Bank and purchased a new automobile.

At the time of his death, Walker had no debts. The account in the Citizens Bank of Erehwon had a balance of $2,300, which constituted his entire net estate after all expenses of administration were paid. How should Walker's estate be distributed?