Administration Expenses Incurred by an Estate

Administration expenses incurred by an estate

A) 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) .
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) such expenses are only deductible on Form 1041.