Stan promised his favorite nephew Ned that he would leave his farm to Ned if Ned would live with him and tend to the farm for the rest of Stan's life. Ned did so, providing services to Stan that were estimated at $250k over the relevant period. Stan, however, decided to leave Ned a cash devise of $200k under his will and to devise the farm instead to all of his nephews and nieces (Stan had no. children) in equal shares. The farm was worth $1m as of Stan's death. Ned sued the estate to enforce the K claim and the parties settled the litigation for an additional $400k. Discuss the ability of Stan's estate to deduct the settlement.