The Executor of Isabella's Estate Incurred Administration Expenses of $32,000

The executor of Isabella's estate incurred administration expenses of $32,000 and paid $5,000 in funeral expenses. The executor charged the estate for $24,000 in fees. What is the maximum amount Isabella's estate can deduct in computing the adjusted gross estate?

A) $32,000
B) $37,000
C) $56,000
D) $61,000
E) None of these