A widower dies leaving a net probate estate of $300,000. At the time of his death, his descendants are as follows:

A son, Joe, who has no children;
A deceased daughter, Mary, whose two children, Irene and Sally, survive; and

A daughter, Anne, who has one child, Harry Assuming that the widower's will provides for the distribution of his assets in equal shares to his children, per stirpes, which of the following correctly states the amounts each descendant will receive?