Three Weeks After Abed Died, His Brother Tony Properly Received

Three weeks after Abed died, his brother Tony properly received Abed's last paycheck from his employer. The gross amount of the check was $4,000, and a $300 deduction for state income taxes was subtracted in computing the net amount of the payment. Which of the following statements about the $300 is true?

A) It is deductible on neither Tony's income tax return nor on Abed's estate tax return.
B) It is deductible on both Tony's income tax return and on Abed's estate tax return.
C) It is deductible only in computing Abed's taxable estate.
D) It is deductible only on the income tax return of Abed's estate.