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Paula died intestate with a $780,000 probate estate. She was unmarried and had three children: Aaron, Beth, and Cyrus. Aaron previously received $120,000 from Paula for a home purchase. At the time of that transfer, Paula signed a dated writing stating, "This $120,000 is an advancement against Aaron's inheritance." Beth previously received a $60,000 birthday gift from Paula, but there was no writing by either Paula or Beth treating it as an advancement.
After Paula's death, Cyrus made a valid written disclaimer of his entire intestate share. Cyrus has two children, Jade and Kian, both of whom survived Paula. The state follows UPC-style advancement rules and treats a valid disclaimer as causing the disclaimant to have predeceased the decedent for purposes of distribution.
How should Paula's probate estate be distributed? Show the effect of Aaron's advancement, Beth's gift, and Cyrus's disclaimer.