Tom died this year in September. Tom lives in Texas and is unmarried. His income prior to death totaled $50,000. Tom named his sister, Sally, as the executor of his estate. Tom will be due a refund. a. Who must file Toms last tax return? b. How is the final tax return signed? c. Who collects Toms tax refund? d. How is the refund collected (i.e. is there a form that needs to be filed)? e. If Tom was married and was survived by a spouse, how would your answers to a-d above change?