Assume, for this question only, that Kenny and Melissa were married today. They went straight to Kennys lawyers office to execute new wills and a QDOT trust document. On the way home from executing a valid will leaving all assets to Melissa, Kenny and Melissa were in a serious car accident. Kenny was comatose for several days before dying. His unpaid medical expenses were $150,000; Melissa had medical expenses for the accident of $10,000. The day after Kenny died, Melissa gave Kennys three children and three grandchildren each $22,000 then left for France to stay with her mother. Prior to Kennys death, Kenny and Melissa gave Kennys mother $60,000. How much would be potentially deductible on Kennys estate tax or income tax return for the unpaid medical expenses absent AGI limits?

A) Estate Tax (706) $150,000; Income Tax (1040) $160,000

B) Estate Tax (706) $160,000; Income Tax (1040) $0

C) Estate Tax (706) $0; Income Tax (1040) $10,000

D) Estate Tax (706) $150,000; Income Tax (1040) $0

Please provide math and explanation for the answer selected. Thank you.