Assalaamu alaykum. Please calculate the inheritance according to the following information:
- Does the deceased have male relatives who are entitled to inherit: (A son) Number 1
- Does the deceased have female relatives who are entitled to inherit: (A daughter) Number 2 (A wife) Number 1
- Information about the deceased’s debts: Did not perform Hajj despite having the financial ability, and no one performed it on his behalf yet. Owes money to people.

All perfect praise be to Allah, The Lord of the worlds. I testify that there is none worthy of worship except Allah and that Muhammad, sallallahu ‘alayhi wa sallam, is His slave and Messenger. 

If the deceased passed away after Hajj became obligatory on him and he did not perform the obligatory Hajj or ‘Umrah while he was financially and physically able to offer it and he is liable for debts to people, then such debts must be settled first before the division of the estate (they are given priority over the right of the heirs in the estate). The costs of Hajj and ‘Umrah must be deducted from the estate so that someone performs them on his behalf. Allah, The Exalted, says (what means): {after any bequest he (may have) made or debt.} [Quran 4:11] The Prophet, sallallahu ‘alayhi wa sallam, said, "...Fulfill the right of Allah, for He is more deserving that His rights should be fulfilled." [Al-Bukhari]

For more benefit, please refer to fatwas 272503 and 290302.

If anything remains after that, it is to be divided among the heirs. If there are no heirs except those mentioned in the question, then the estate should be divided as follows:

The deceased's wife gets one eighth of the estate as a fixed share because the deceased has children; Allah, The Exalted, says (what means): {...But if you leave a child, then for them is an eighth of what you leave, after any bequest you (may have) made or debt...} [Quran 4:12]

The remainder of the estate after deducting the wife's share is to be divided among the children by virtue of Ta‘seeb (having a paternal relation with the deceased and not having an allotted share, so they get what is left after the allotted shares have been distributed); the male gets double the share of the female. Allah, The Exalted, says (what means): {Allah instructs you concerning your children: for the male, what is equal to the share of two females...} [Quran 4:11]

Hence, the estate should be divided into thirty-two shares; the wife gets one eighth (four shares). The remaining twenty-eight shares should be divided among the children; the son gets fourteen shares, and each daughter gets seven shares.

Allah knows best.