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BGB 2312. 1 Where the testator has directed , or where it is to be assumed in accordance with section 2049 , that one out of more than one heirs should have the right to take over a farm forming part of the estate at its income value , then if this right is exercised the income value is also authoritative in the calculation of the compulsory share . Where the testator has fixed a different price for taking over the farm , this is authoritative if it is no less than the income value and no more than the estimated value .