A final account is waived. Approve the report. Approve $11,900 in statutory compensation each to Petitioner and to his counsel unless Petitioner can show that the $122.75 refund was real income rather than a refund of a disbursement made by the estate. Approve the cost reimbursement of $25 to Petitioner. The proposed final distribution of the estate to Petitioner as the trustee of the Peter L. Bealer and Gwyneth M. Bealer Revocable 1993 Trust is consistent with the terms of the will.