Under which of the following circumstances will the personal representative need to file Form 1310?

A. A surviving spouse is filing an original return with the decedent. They are entitled to a refund.

B. A surviving spouse needs to amend the original return they filed with the decedent and is requesting a refund.

C. A valid will was submitted to the courts and a personal representative was appointed and given a court certificate.

D. A valid will was submitted to the courts. The named personal representative has not been given court documentation due to a backlog of filings by the due date of the return.