An estate has fiduciary fees of $1,500 for accounting, $850 for probate court, and $150 for certified copies made of the decedent's death certificate. Form 706 is not required. On which tax return will the deductions be reported?

A)The estate may deduct $2,500 on Form 1041 and will 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 on Form 706 and Form 1041, even when Form 706 is not filed.

C)The estate may deduct $2,500 on Form 1041 and will not need to make a Section 1.642(g) election because Form 706 was not required.

D)These deductions are not allowed on Form 1041. Therefore, an election will not be required.