Hi, I'm filling out a CA24 form and for Part 4 'Property in the State passing under the Will/Intestacy of the deceased' I have a question. Situation: Deceased owned apartment worth 300,000. Mortgage balance 90,000. Question: For Part 4 section 1 (Gross market value at the date of death of real and leasehold property), do I put 210,000e? OR Do I put 300,000e, and then in section 11 (Irish debts owing by the deceased and funeral expenses payable in the State), put in Bank name - 90,000e?