Subject to subsections (b) and (c) of this section, the share of a surviving spouse or registered domestic partner shall be the entire intestate estate. If there is a surviving minor child, the share shall be one–half. If there is no surviving minor child, but there is surviving issue who are not issue of the surviving spouse or registered domestic partner, the share shall be the first $100,000 plus one–half of the residue. For the purposes of this section, the net estate shall be calculated without a deduction for the tax as defined in § 7–308 of the Tax – General Article.