Ordinary and necessary administration expenses paid by the
fiduciary of an estate are deductible

Only on the fiduciary income tax return (Form 1041)
and never on the federal estate tax return (Form 706).
Only on the federal estate tax return and never on the
fiduciary income tax return.
On the fiduciary income tax return only if the estate tax
deduction is waived for these expenses.
On both the fiduciary income tax return and on the estate
tax return by adding a tax computed on the proportionate
rates attributable to both returns.