Three Weeks After Tina Died, Her Brother Tony Properly Received

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 both on Tony's income tax return and on Tina's estate tax return.
B) The $700 is deductible on neither Tony's income tax return nor on Tina's estate tax return.
C) The $700 is deductible only in computing Tina's taxable estate.
D) The $700 is deductible only on the income tax return of Tina's estate.