Section 09.45.480 - Rules for determining value(a) The proportion of the proceeds of the sale to be invested under AS 09.45.470 shall be determined as follows: if an estate for life or years be included in the order of sale, its proportion shall be the whole proceeds of the sale of the property, or of the sale of the undivided share in which that estate may be.(b) In all cases, the proportion of the expenses of the proceeding shall be deducted from the proceeds of the sale.