Dividing the Estate (Booth, 222 W. 45, closes Jan. 4). Horton Foote’s grimly funny portrait of a houseful of Texans who’ve been sponging off their mother for so long that they’ve forgotten how to earn an honest buck is the best-written, best-acted play in town, not excluding August: Osage County and A Man for All Seasons. It’s the go-to show for theater buffs who long to spend a whole evening on Broadway without having their intelligence insulted. Give yourself a ticket for Christmas (TT).