The correct answer is C, approximately $118,500.

First determine the percentage going to the church:

54% + 18% + 16% = 88%

Therefore:

100% − 88% = 12% to the church

If 12% equals $79,000, determine the total estate:

$79,000 ÷ 0.12 = $658,333.33

The daughter ' s share is 18%:

$658,333.33 × 0.18 = $118,500

Therefore C is correct.

An efficient alternative is to compare the daughter ' s 18% directly to the church ' s 12%:

18 ÷ 12 = 1.5

$79,000 × 1.5 = $118,500

Both methods produce the same answer.

The problem is primarily a percentage calculation, not a Massachusetts intestacy problem, because the decedent expressly specifies the distributions. Actual estate administration can involve debts, taxes, probate costs, non-probate assets, and other considerations.

Study Guide Reference: Real Estate Calculations — Percentages, Estates and Distribution Calculations.