4. Decedent, a cash-method taxpayer has a principal residence upon which Decedent has a mortgage with $5,000 of accrued interest at the time of Decedents death. Decedents personal representative pays the accrued interest and also pays $1,000 a month in interest on the mortgage during the administration of the estate. Discuss the deductibility of the $5,000 accrued interest payment and the $1,000 monthly interest payments.