Mr. Green died on January 4 before filing his tax return. On April 3 of the same year, Leah Marshall was appointed by the court as the personal representative for Mr. Greens estate and he files Form 1040 for Mr. Green. In order to claim a refund for Mr. Greens estate all of the following are true except:

A. Leah does not need to file Form 1310 to claim the refund on Mr. Greens tax return

B. Leah must attach to Mr. Greens return a copy of the court certificate showing her appointment

C. Leah must e-file Form 1310 with Mr. Greens Form 1040

D. Leah may also need to file taxes owed by the estate rather than the individual