Simone $(79),$ a single taxpayer, died on February $10.$ She had three children: Landon $(38),$ Christian $(42),$ and Josie $(48).$ She left behind a will naming Landon, one of her three children, the personal representative of her estate. The will was probated and Landon was given a court certificate approving him as the personal representative. During the last few months of her illness, Josie was her caretaker and lived in the home.

As one of her three children, Christian may file Simone's final income tax return.

Josie is responsible for filing Simone's final income tax return because she is the oldest.

Josie has the authority to file Simone's final tax return because she has been her mother's caretaker and lived with her the last few months.

Landon will be responsible for filing his mother's final tax return. He was named in the will as personal representative and was appointed by the judge.