Identify Which of the Following Statements Is True

Identify which of the following statements is true.

A) Administrative expenses are not deductible on the estate's income tax return.
B) Casualty or theft losses incurred during the administration of the estate are not deductible on the estate tax return.
C) There is a limitation of $100,000 on the charitable contribution deduction for estate tax purposes.
D) All of the above are false.