Administration Expenses Incurred by an Estate

Administration expenses incurred by an estate

A) such expenses are only deductible on Form 1041.
B) an executor must elect where to deduct administration expenses (Form 706 or Form 1041) .
C) such expenses are only deductible on Form 706.
D) are deductions in respect of a decedent and may be deducted on both the estate tax return (Form 706) and the estate income tax return (Form 1041) .