Assume, for this question only, that Kenny and Melissa were married today. They went straight to Kenny's lawyer's office to execute new wills. On the way home from executing a valid will leaving all assets to Melissa, Kenny and Melissa were in a serious car accident. Kenny was comatose for several days before dying. His unpaid medical expenses were $150,000. The day after Kenny died, Melissa gave Kenny's children and grandchildren each $22,000 then left for France to stay with her mother. Would a deduction on Kenny's final income tax return for the unpaid medical expenses be available?