Abraham Norris, a resident of Illinois,died during the current year. From the items listed below, what amount of allowable deductions can be subtracted from the gross estate?

Funeral expenses: $3500

Executers fees:$5000

Mortgage on jointly held property, one half of purchase price paid by Abraham: $70000

Marital deduction: $60000

Expense of filing estate's income tax return: $500

a.$73500

b.$103,500

c.$135,000

d.$139,000