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Mr. Pink died testate. In his will, he named his son, Pink Jr., as executor of his estate. After his son declines to serve, his

Mr. Pink died testate. In his will, he named his son, Pink Jr., as executor of his estate. After his son declines to serve, his friend, Mr. orange, agrees to serve as executor, and was so appointed by the court. All of Mr. Pinks property has been distributed to his wife, Mrs. Pink. Who is the personal representative for purposes of filing form 706?
(1) Pink Jr.
(2) Mr. Orange
(3) Mrs. Pink
(4) none of the above

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