(

a) If proceedings for the administration of the decedent’s estate are commenced, a transferee is personally liable to the estate for a share of the decedent’s unsecured debts. (

b) In calculating the transferee’s share of liability under subdivision (a), the abatement rules provided in

Part 4 (commencing with

Section 21400) of Division shall be applied, using all of the following assumptions:

(1) Transferred property under this

chapter shall be treated as if it had remained in the estate for administration.

(2) Any unsecured debts of the decedent that were paid by the transferee pursuant to

Section shall be treated as if they were claims made against the decedent’s estate. (

c) The personal representative shall provide a written statement of liability to the transferee, which specifies the amount that must be paid to the estate. (

d) The transferee is personally liable to the estate for the amount specified in the statement of liability. Any amount that the transferee paid pursuant to

Section or shall be credited against the amount that the transferee owes the estate under this subdivision. If the amount that the transferee paid pursuant to

Section or exceeds the amount specified in the written statement of liability, the estate shall reimburse the difference to the transferee. For the purposes of

Section 11420, that reimbursement shall be deemed an expense of administration. (

e) The reasonable cost of proceeding under this

section shall be reimbursed as an extraordinary service under Sections and 10811. The transferee is liable for the payment of that cost, which shall be separately identified in the statement of liability. (

f) The transferee is not liable under this

section if the transferee has satisfied the requirements of

Section 13205.5 or 13206.