A Form $1310$ would be required with an individual's final income tax return in which one of the following scenarios?

A married couple, both deceased during the tax year, owing $$3,200$ on their final Form $1040.$

A married couple with one spouse dying during the year, with the surviving spouse owed a $$3,000$ refund for the tax year.

A single individual owing $$15,000$ on their final Form $1040.$

A single individual owed a $$5,800$ refund on their final Form $1040.$