(1) Where a claim has become the subject of a testamentary gift, and the things which the testator has received by obtaining performance still remain among the inherited property, such things shall be deemed to have become the subject of the testamentary gift.
(2) As to a claim mentioned in paragraph (1) for which money is the subject, the amount of such money shall be deemed to have become the subject of the testamentary gift even though there is no sum of money corresponding to the amount of the claim included in the inherited property.