WVC 44 - 3 A- 11
§44-3A-11. Personal representative to exhibit offsets to
When a creditor against whom the deceased had any claim or
claims shall present a claim the personal representative may
exhibit any offset, if the same be such as has survived, that he
may have to such claim, and the fiduciary supervisor or fiduciary
commissioner, as may be, shall ascertain and allow the balance
against or in favor of the estate.