Which of the following expenses would not be allowed in computing the adjusted gross income of a trust or estate?

A. Fees paid for the preparation of the decedent's final individual income tax return.

B. Appraisal fees paid to determine the value of an asset that will be part of trust distributions

C. Investment advisory fees incurred to assure the trustee satisfies the prudent investor rules as mandated by state law.

D. Payment a fiduciary bond premium