Setting Aside Estates Under One Hundred Twelve Thousand Five Hundred Dollars

($112,500); Authority to Set Aside. If the decedent leaves a surviving spouse or minor child or minor children, and the net value of the whole estate, over and above all liens and encumbrances at the date of death and over and above the value CH. 31 DISPOSITION OF ESTATES OF SMALL VALUE of any homestead interest set apart out of the decedent’s estate under the provisions of §§ 2401 or 2409 of this Title, does not exceed the sum of One Hundred Twelve Thousand Five Hundred Dollars ($112,500), the same may be set aside to the surviving spouse, if there be one, and if there be none, then to the minor child or minor children of the decedent.