Indiana Code Title 29. Probate § 29-1-15-3

(a) For the payment of claims allowed against the estate.

(b) For the payment of any allowances made under IC 29-1-4-1.

(c) For the payment of any legacy given by the will of the decedent.

(d) For the payment of expenses of administration.

(e) For the payment of any gift, estate, inheritance or transfer taxes assessed upon the transfer of the estate or due from the decedent or the decedent's estate.

(f) For making distribution of the estate or any part thereof.

(g) For any other purpose in the best interests of the estate.