Which statement concerning a decedents medical expenses is correct?

(1) Expenses claimed on an estate tax return are deductible only to the extent they exceed 10% of the adjusted gross estate.

(2) The executor must choose to deduct such expenses on either the estate tax return for the descedents final income tax return.

(3) if medical expenses are claimed as a deduction on an income tax return, amounts above 10% of adjusted gross income can be claimed on the estate tax return.

(4) Medical expenses are deductible on both the individual income tax return and the estate return.