The court shall reduce the amount of a claim under par. (a) by up to the amount specified in s. 861.33 (2) if necessary to allow the decedent’s heirs or the beneficiaries of the decedent’s will to retain the following personal property: 1.
(1)#
The decedent’s wearing apparel and jewelry held for personal use.
(2)#
Household furniture, furnishings and appliances.
(3)#
Other tangible personal property not used in trade, agriculture or other business, not to exceed in value the amount specified in s. 861.33 (1) (a) 4.