Frank Palmer died testate, in his will he named his son Frank JR as executor of his estate. After his son declined to serve, his friend. Mr. Owens agreed to serve as executor, but was never formally appointed by the court. All of Mr. Palmer's property has been distributed to Mrs. Palmer, who is responsible to sign for the purposes of filing Form 706? A) Frank JR B) Mr.. Owens

C) Mrs. Palmer D0 None of the abovr