According to the provisions of the decedent’s will, the following disbursements were made by the estate’s executor: 1. Payment of the decedent’s funeral expenses 2. Payment of a charitable bequest to a local charity What is deductible in determining the decedent’s taxable estate?

a. 1 only

b. 2 only

c. Both 1 and 2

d. Neither 1 nor 2 AppendixLO1