When Makai passed away in $2021,$ he had a few medical expenses that he haWhich of the following scenarios correctly describes the rules relating to a decedent's ability to claim certain credits?

Jake was married when he died. He and his spouse had two children together, both under age $15.$ His surviving spouse will file their joint return but will not be allowed to take Child Tax Credit on their return.

Alex was married when he died. He and his wife did

incurred but not yet paid. His personal representative, Carl, paid all the medical expenses from the estate's assets before the end of the year. How will Carl report these expenses on the final tax return