Ed Milam, a resident of Mississippi, died during the current year. From the items listed below, what amount of allowable deductions can be subtracted from the gross estate? Funeral expenses $3,000 Executor's fees 5,500 Mortgage on tenants in common property (20% of purchase price paid by Ed) 100,000 Marital deduction 50,000 a. $73,500 b. $103,500 c. $74,500 d. $78,500