217.17. Where an individual carries on a business in a taxation year, the individual dies in the year, an amount is included under section 217.14 in computing the individual’s income for the year from the business and the individual’s legal representative elects that this section apply in computing the individual’s income for the year or files a separate fiscal return under section 1003 in respect of the individual’s business, there shall be deducted in computing the individual’s income for the year from the business the lesser of(a) the greatest amount that would have been deductible under section 217.13 in computing the individual’s income for the year from the business if the individual had not died; and
(b) the amount deducted by the legal representative.