The petition shall include a statement of all of the following:
(a) All debts of the decedent and surviving spouse known to the petitioner that are alleged to be subject to allocation and whether paid in whole or part or unpaid.
(b) The reason why the debts should be allocated.
(c) The proposed allocation and the basis for allocation alleged by the petitioner.
(Enacted by Stats. 1990, Ch. 79.)