Regarding the claim, SandStorm is worth 48 GP rather than 49. The spending looks all right, your numbers are just a tad off because you didn't account for your new claim.
Base GP: 2,850 Earned GP: 1,068 Total GP: 3,918 total spent on Stats: 2,400 total spent on skills: 1,450 Banked GP: 97
This is approved!
To answer your questions: 1) To calculate your new base GP, we add the base GP to your grade GP, divide that in half and then add your base. You can see this being done for Ginjiro's claim too. 2) Levi's app grade is not subtracted from Gin's death GP, Ginjiro's application grade is. Death GP does not include the application GP.
Firstly, should you choose to begin an adventure with a brand new character you will be able to transfer 30% of the deceased character’s Total GP (not counting the GP from their original application) to a new one on top of the value of the application. If this character is connected to the deceased character—if they are resurrected or reborn in some way—this value increases to 40%. The new character's Base GP is determined by adding the application GP to half of what was transferred.
Head of Public Safety Tsukimiya arrives in Hueco Mundo, intent on bringing justice to the criminals who have fled to the desert realm hoping to evade the long arm of the law. She finds what she is looking for in the throne room of Las Noches...
In an attempt to fill the vacuum left by the Queen and Primera's deaths, Segunda Espada Levi Grisha makes a play for the throne and gathers the Hollow-Breeds in order to stake his claim.
Meanwhile, a Shinigami assassin on an unsanctioned mission strikes at a hospital, aiming to rid the world of the Quincy queen's newborn children. Several Quincy rush to the queen's aid as Lieutenant Ogawa escalates the hostilites between mortals and Shinigami.