The Executor of Isabella's Estate Incurred Administration Expenses of $33,750

The executor of Isabella's estate incurred administration expenses of $33,750 and paid $9,650 in funeral expenses. The executor charged the estate for $30,100 in fees. What is the maximum amount Isabella's estate can deduct in computing the adjusted gross estate?

A) $33,750.
B) $43,400.
C) $63,850.
D) $73,500.
E) None of the choices are correct.