Identify which of the following statements is true.

Question 10 options:

A.	Casualty or theft losses incurred during the administration of the estate are not deductible on the estate tax return.
B.	Administrative expenses are not deductible on the estate's income tax return.
C..	All of the above are false.
D.	There is a limitation of $100,000 on the charitable contribution deduction for estate tax purposes.