An estate has fiduciary fees of $1500 for accounting, $850 for probate court, and $150 for copies made of the ddecedent's death certificate. Form 706 is not required. On which tax return will the deductions be reported? a. okthe estate may deduct $2500 on form 1041 and need to make a section 1.642(g) election, even though form 706 was not required. b. the deductions must be divided between the estate onf form 706 and form 1041, even when form 706 is not filed. c. the estate may deduct $2500 of n form 1041 and will not need to make a section 1.642(g) election becaurse form 706 was not required. d. these deductions are not allowed on form 1041. therefore, and election will not be required