Emily owned and operated an apple orchard for the past $10$ years in N$.$J$.$ Her son Hayden became involved in the business three years ago when Emily was diagnosed with cancer. Two years ago, Emily gifted $$100,000$ of the orchard$$s real property to Hayden, and changed her will to make him sole owner of the business. Emily died recently, and Hayden will continue to run the business. Emily$$s estate consists of personal property worth $$500,000,$ the orchard$$s real estate valued at $$600,000$ and business property worth $$150,000.$ The orchard has a mortgage of$$150,000$ and Emily has personal debts and administrative expenses that total $$80,000.$

What is the calculated percentage for the $25\%$ test?

Does Emily$$s estate qualify for special use valuation?