Which one of the following statements related to tax payable by the estate of a deceased taxpayer is NOT correct?
A. Unclaimed charitable donations can be carried back and claimed in the year prior to death.
B. Medical expenses paid can be pooled for any 24-month period that includes the date of death.
C. Capital losses in excess of capital gains may be deducted from other sources of income.
D. Minimum tax paid in the year of death can be recovered in the next seven years to the extent the estate tax exceeds the minimum tax.