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 is true?

A) The $300 is deductible on neither Tony's income tax return nor on Abed's estate tax return.
B) The $300 is deductible both on Tony's income tax return and on Abed's estate tax return.
C) The $300 is deductible only in computing Abed's taxable estate.
D) The $300 is deductible only on the income tax return of Abed's estate.