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A is corrent. The requirement is to determine the correct treatment of medical expenses paid by the executor of Roberts’ estate if the executor files the appropriate waiver. The executor may elect to treat medical expenses paid by the decedent’s estate for the decedent’s medical care as paid by the decedent at the time the medical services were provided. To qualify for this election, the medical expenses must be paid within the 1-year period after the decedent’s death, and the executor must attach a waiver to the decedent’s Form 1040 indicating that the expenses will not be claimed as a deduction on the decedent’s estate tax return. Here, since Roberts died during 2012, and the medical services were paid for by Roberts’ estate during 2012, the medical expenses are deductible on Roberts’ final income tax return for 2012, provided that the executor attaches the appropriate waiver.
B is incorrect.  They could be deducted on Roberts’ income tax return.
B is incorrect.  They could be deducted on Roberts’ income tax return.
D is incorrect.  They could be deducted on Roberts’ income tax return.