D Question 16 Qassily each statement appropriately be selecting "a" or "b" Deductible from the gross estate in arriving at the taxable estate. b. Not deductible from the gross estate in arriving at the taxable estate. 1 Mortgage on land included in gross estate and willed to decedent's children. 2 State death tax imposed on the estate. 1 Senses incurred to sell estate assets in order to pay administration expenses. 4 Post-death property taxes paid to county on realty included in the gross estate. 5 Casualty loss to property before the death of the owner. 6 Casualty loss to property after the death of the owner