Gwen died without a will. She was married at the time of her death. No executor or personal representative has been appointed. Which of the following has the authority to sign her final income tax return?

The probate judge who will oversee the distribution of her estate.

Her nearest relative by blood.

Her surviving spouse, who had physical possession of Gwen's property at the time of her death.

The tax preparer who prepared the last five tax returns when Gwen was alive.