B died in the current year. The state of residence was not a community property state. From the items listed below, what are the allowable deductions from the gross estate?

Funeral expenses	$ 3,500
Executor and administrative fees	5,000
Mortgage on jointly held property, one-half purchase price paid by B	70,000
Transfers of cash to Bs spouse	60,000
Expense of filing estates income tax return	500

• A.$73,500

• B.$103,500

• C.$135,000

• D.$68,500