A strategy augments a product line when it adds items at the lower end (with lower prices). For example, Starbucks adding their VIA brand of instant coffee at only $1 per cup is called:

C) It is deductible only on the income tax return of Abed's estate.

Explanation:

Even after you die, the IRS will still require that the income taxes from the deceased person are filed (until the date of his/her death).

In this case, Abed's estate must file income taxes including this last check. Tony received the check, but he didn't work, the company is paying for Abed's work.

If Abed was actually rich and left over $11.2 million, then this last salary will also be taxed by the estate tax.