Assume, for Questions 8 through 12 only, that Logan and Veronica got married on April 1, 2018. They went straight from the wedding to Logan's lawyer's office to execute new wills. On the way home fromexecuting a valid will leaving all assets to Veronica, Logan and Veronica were in a serious car accident. Logan was comatose for several days before dying. His unpaid medical expenses were $350,000. The day after Logan died; Veronica gave Logan's children and grandchildren each $22,000 then left for Vancouver to stay with her mother. Which of the following postmortem elections would be available to Logan's executor?

9.A deduction on Logan's final income tax return for the unpaid medical expenses.

a. Yes, this election would be available.

b. No, this election would not be available.

This is all of the information provided.