Which of the following are NOT deducted when calculating the value of a person’s chargeable estate for inheritance tax purposes?

(1) An outstanding repayment mortgage
(2) Funeral expenses
(3) An outstanding interest-only mortgage
(4) An outstanding endowment mortgage
(5) A verbal promise to pay a friend’s debt
(6) Credit card debts

A. 1, 2 and 6
B. 4 and 5
C. 3 and 5
D. 1, 3 and 4