At Luis’s date of death on April 1, 2009, he owed a $40,000 mortgage onhis residence and a $35,000 debt in connection with his business. In addition,Luis’s funeral expenses were $11,000, and his estate administration expenseswere $19,000. Luis’s will provided that $9,000 should be given to the AmericanHeart Association. The cost of preparing the estate’s income tax return (Form1041) for the tax year after death was another $1,000. What is the maximumamount that can be deducted on Luis’s estate tax return?