Bell, a cash-basis calendar-year taxpayer, died on June 1,
2012. In 2012, prior to her death, Bell incurred $2,000 in medical
expenses. The executor of the estate paid the medical expenses,
which were a claim against the estate, on July 1, 2012. If
the executor files the appropriate waiver, the medical expenses
are deductible on

The estate tax return.
Bell’s final income tax return.
The estate income tax return.
The executor’s income tax return.