This is just a declaration, not an argument. Under what argument (that also doesn't apply to this) would those proceeds be removed from the estate, and when should an estate be "settled."
If somebody sells me a television they burgled from your house, I'd consider the transaction settled once the exchange was made and we'd parted ways. You would probably disagree.
If somebody sells me a television they burgled from your house, I'd consider the transaction settled once the exchange was made and we'd parted ways. You would probably disagree.