You are in the process of doing income tax projections for the Estate of Esther Simmons, who died January 3, 2015. The Estate has paid appraisal fees for having her real estate holdings appraised for estate tax valuation purposes, probate court fees, and newspaper costs for having notices regarding debts published in the local newspaper. Draft a memo in which you address whether these costs will be classified as miscellaneous itemized deductions subject to the 2% nondeductible floor.