63 Third, I have considered whether the gift of one-third of the residuary estate (approximately $40,000 to each beneficiary) was adequate to meet Nancy's immediate and likely future capital needs. In my view, the share of the residuary estate was insufficient for this purpose. The evidence does not include a statement of their assets and liabilities as at the date of death. However, from the statement of assets and liabilities as at September this year, which I infer would be little different to that pertaining at the date of death, it is apparent that Nancy and her husband had few assets. They had a small amount in superannuation (only $19,000 at present) and small fluctuating bank balances ($3,800 at present). They had other assets, including two old cars and some furniture and appliances. However, these are not assets which are likely to be sold, unless being replaced or in extreme circumstances. Old cars cost money to maintain and run. Furniture and appliances are necessary for day to day living. At the date of her death, it would have been reasonable for the deceased to consider the need for Nancy and her husband to purchase replacement cars, especially as they live in an outer suburb and conduct a business which requires urgent deliveries to be made from time to time. A reliable car or cars was both necessary for the business and for a comfortable life. On any view, the cars would need replacing within a few years.