Which of the following items are deductible to the estate?

a. Property taxes accrued at death on decedent’s home, held in a qualified joint tenancy.

b. Interest accrued during estate administration on decedent's debts for which he was personally liable.

c. Administration expenses in excess of value of property subject to claims, if paid one year after death.

d. Same as (c), except that the property was not subject to claims.

e. Estimated accountants’ fees to be paid when practicable.

f. Decedent's medical expenses paid 11 months after death.