please help with both!

Which of the following statements is true regarding allowable deductions on Form 706, United States Estate Tax Return? . Funeral expenses are not an allowable experise. . Executor's commissions may be deducted if they have actually been paid or if it is expected that they will be paid. OC. Attorney fees paid incidental to litigation incurred by the beneficiarles are a deductible administrative expense. OD Penalties incurred as the result of a federal estate tax deficiency are deductible administrative expenses. All of the following items can be claimed as deductions against a decedent's estate EXCEPT O A. Charitable bequests. O B. Specific bequest to son. O c. Executor's fees. OD. Legal fees to settle estate