John died on March 30, Year 1. From January 1, Year 1, to March 30, Year 1, $2,000 in medical bills had been paid by John. The following additional medical bills were incurred and paid by the executor out of John's estate: From March 31, Year 1, to December 31, Year 1, in the amount of $5,000. From January 1, Year 2, to March 30, Year 2, in the amount of $5,000. From March 31, Year 2, to April 6, Year 2, in the amount of $3,000. The executor of John's estate may elect to deduct what amount of the medical expenses (subject to percentage limitations) on John's final income tax return, Form 1040, if deductions are itemized? A. $12,000 B. $7,000 C. $2,000 D. $15,000