The value of the augmented estate includes the value of the decedent's probate estate, reduced by funeral and administration expenses (excluding federal or state transfer taxes), homestead allowance, family allowances, exempt property, and enforceable claims.
Decedent's net probate estate
Va. Code Ann. § 64.2-308.5, under Chapter 3. Rights of Married Persons..
Va. Code Ann. § 64.2-308.5