With no explanation, chose the best option from "A", "B", "C" or "D". of an oral contract is three years. K.S.A. 60-512(1). In Kansas the applicable statute of limitations governing actions brought under the applicable theories of tort is two years. K.S.A. 60-513(a)(4). Defendants argue in their motion that plaintiffs’ claims are barred by these statutes of limitations. We agree. Because we have determined that the date of commencement of the present action is June 27, 1989, the primary issue for our determination is the date that plaintiffs’ claims first arose. From the face of the complaint it is apparent that the will and trust agreement was executed on January 15, 1986. We conclude that a cause of action for breach of contract arose no later than that date. See Rogers v. Williams, Larson, Voss, Strobel & Estes, 245 Kan. 290, 292, 777 P.2d 836 (1989) (<HOLDING>). Under the applicable statute of limitations

A: holding that taxes were a claim against the estate that had to be filed in probate court thus reversing an order requiring heirs to pay taxes on estate property because the district court did not have jurisdiction
B: holding that when the claim was duly established as a valid claim against the estate the laws of limitation could no longer apply while the estate was being administered under the probate law
C: holding that a legal malpractice claim arising from errors by an attorney in rendering estateplanning services is properly brought by the personal representative of the estate when excess estate taxes are paid by the estate in contravention of the decedents intended estate plan
D: holding that a claim for breach of contract against a lawyer regarding estate taxes arose no later than the date on which the estate tax return was filed not when the alleged error was discovered
D.