Three Weeks After Tina Died,her Brother Tony Properly Received Tina's

Three weeks after Tina died,her brother Tony properly received Tina's last paycheck from her employer.The gross amount of the check was $4,000,and a $700 deduction for state income taxes was subtracted in computing the net amount of the payment.Which of the following statements is true?

A) The $700 is deductible only in computing Tina's taxable estate.
B) The $700 is deductible only on the income tax return of Tina's estate.
C) The $700 is deductible both on Tony's income tax return and on Tina's estate tax return.
D) Tina's executor deducts the $700 only on Tina's last income tax return.