16. No allowance shall be made:
(a) For any debt in respect whereof there is a right to reimbursement from any other person or estate, to the extent that such right may be exercised;
(b) For any debt or any part thereof which, considering its nature or the circumstances under which it is created or claimed, is deemed by the Minister of Revenue to be fraudulent or excessive;
(c) For an obligation assumed in a marriage contract and which has not been completely fulfilled by the person obligated at least five years before his death.