PROB § 13563

(a) The surviving spouse is not liable under Section 13561 if proceedings for the administration of the decedent’s estate are commenced and the surviving spouse satisfies the requirements of Section 13562.

(b) The aggregate of the personal liability of the surviving spouse under Section 13561 shall not exceed the sum of the following:

(1) The fair market value at the time of the decedent’s death, less the amount of any liens and encumbrances on the decedent’s property at that time, of the portion of the decedent’s property that passes to any person having a superior right by testate succession from the decedent.

(2) The net income the surviving spouse received from the portion of the decedent’s property that passes to any person having a superior right by testate succession from the decedent.

(3) If the decedent’s property has been disposed of, interest on the fair market value of the portion of the decedent’s property that passes to any person having a superior right by testate succession from the decedent from the date of disposition at the rate of 7 percent per annum. For the purposes of this paragraph, “fair market value” is fair market value, determined as of the time of disposition of the decedent’s property, less the amount of any liens and encumbrances on the decedent’s property at the time of the decedent’s death.