North Carolina General Statutes Chapter 30. Surviving Spouses § 30-31. Amount of allowance

(1) The amount allowed is fixed with due consideration for other persons entitled to allowances from the decedent's estate under this Article and the financial condition of the decedent's estate.

(2) The total value of all allowances does not in any case exceed one-half of the decedent's annual after-tax income, averaged over the three calendar years preceding the calendar year of the decedent's death.  As used in this subdivision, the term “annual after-tax income” means income remaining after all applicable deductions against the income, including deductions for federal and State income taxes attributable to the income, are taken.

(3) Attorneys' fees and costs awarded to the petitioner under G.S. 6-21 are paid as an administrative expense of the estate.