||As of October 24, 2008, Respondent was entrusted with $3,953.06, the balance of the funds that were deposited into his IOLTA Account regarding a client's purchase of real estate from an Estate. Respondent was to hold $3,000 for payment of inheritance tax due on the Estate, $453.06 for payment of a water and sewage bill, and $500 to pay the attorney for the Estate for attorney's fees. However, Respondent then misappropriated the $3,953.06 by issuing several checks to himself. In June 2009, Respondent deposited into his IOLTA Account $3,800 of his own funds so that his check, dated June 25, 2009, made payable to the Estate, in the amount of $3,453.06, could clear his IOLTA Account. The check proceeds represented the $3,000 he was entrusted to hold for payment of inheritance tax and the $453.06 he was entrusted to hold for payment of the water and sewage bill. After that check cleared Respondent's IOLTA Account, he was still entrusted with $500 due the attorney for the Estate for attorney's fees. On about May 20, 2010, Respondent, through his counsel, paid the $500 to the attorney for the Estate.