Ella made the following bequests in her will: "I hereby give $21,000 out of my bank account at Wachovia to my sister, Catherine"; "I hereby give $2,000 to my nephew, Ryan"; "I hereby give my Mikimoto pearls to my daughter, Elyse" and "I hereby give my Picasso painting to my brother, Shawn." In addition, Ella owned a residence in South Carolina (value $95,000). The expenses of the estate were higher than expected. As such, Ryan never received his $2,000. Which item is part of the residuary?