Estate’s payment of inheritance on individual retirement accounts was proper when will directed that “all taxes that may be assessed in consequence of my death” be paid “from my residuary as a part of the expense of the administration of my estate.”  Reasonable executor commission and attorney fees determined in accordance with guidelines different from Johnson Estate, with a reduction in attorney fees for accountant fees for preparing tax returns.  Donofrio Estate, 5 Fid.Rep.3d 384, 96 Wash.Co.Rep. 16 (O.C. Wash. 2015).