The liability imposed by Section 13550 shall not exceed the fair market value at the date of the decedentâs death, less the amount of any liens and encumbrances, of the total of the following: (a) The portion of the one-half of the community and quasi-community property belonging to the surviving spouse under Sections 100 and 101 that is not exempt from enforcement of a money judgment and is not administered in the estate of the deceased spouse. (b) The portion of the one-half of the community and quasi-community property belonging to the decedent under Sections 100 and 101 that passes to the surviving spouse without administration under this part. (c) The separate property of the decedent that passes to the surviving spouse without administration under this part.
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