A. In addition to the homestead allowance, the decedent’s surviving spouse is entitled from the estate to a value that is not more than seven thousand dollars in excess of any security interests in that estate in the following:
1. Household furniture.
5. Personal effects.
B. If there is no surviving spouse the decedent’s minor and dependent children are entitled jointly to the same value as prescribed in subsection A of this section.
C. If encumbered chattels are selected and the value in excess of security interests and that of other exempt property is less than seven thousand dollars or if there is not seven thousand dollars worth of exempt property in the estate, the spouse or minor or dependent children are entitled to any other assets of the estate to the extent necessary to make up the seven thousand dollar value.
D. Rights to exempt property and assets needed to make up a deficiency of exempt property have priority over all claims against the estate except expenses of administration. The right to any assets to make up a deficiency of exempt property abates as necessary to permit earlier payment of the homestead allowance and family allowance. These rights are chargeable against any benefit or share passing to the surviving spouse or minor or dependent children by the decedent’s will by a nonprobate transfer pursuant to section 14-6102 or by intestate succession, unless otherwise provided by the decedent’s will or by the governing instrument for a nonprobate transfer.