Life Only Annuity

My life only annuity starts in 10 years. If I die after payments begin but before I recover my entire cost basis, there is no refund of any kind. But can my Executor take the unrecovered basis as an "other itemized deduction" on my final 1040 [Schedule A]?

Same question as above, but this time if I die before any payments have started. Again, ro refund from the annuity company, but can the Executor still deduct the entire cost basis [entirely unrecovered since no payments happened] on the final 1040?

Thanks for both questions. Much appreciated.

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