(a) The share of a surviving spouse shall be as provided in this section.
(b) If there is a surviving minor child, the share shall be one-half.
(c) If there is no surviving minor child, but there is surviving issue, the share shall be the first $40,000 plus one-half of the residue.
(d) If there is no surviving issue but a surviving parent, the share shall be the first $40,000 plus one-half of the residue.
(e) If there is no surviving issue or parent, the share shall be the whole estate.
(f) For the purposes of this section, the net estate shall be calculated without a deduction for the tax as defined in § 7-308 of the Tax--General Article .
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