Under what circumstances are property taxes and certain other expenses owed at death deductible on both form 706 and form 1041?

1. the decedent's will did not provide instructions.

2. the amount owed were paid by the estate, but could have been deducted on the decedent's final return.

3. The amounts owed were also simultaneously deducted on the decedents' final return.

4. The amounts due were paid by the decedent prior to death buy the payments were not received until after the decedent had passed away.