Which of the following individuals must file Form $1310,$ Statement of Person Claiming Refund Due a Deceased Taxpayer, with a decedent's final return?

Rachel, who is filing a joint final tax return with her deceased husband.

Brianna, who is the court$-$appointed personal representative for her deceased daughter, Melissa. Brianna attaches a certificate of appointment to Melissa's final return.

Charlie, who files a final return for his deceased roommate, Taylor. Taylor left a will naming Charlie his sole heir. Charlie attaches a copy of the will to Taylor's final return.

Wendy, who files a return for her deceased sister, Etta. Etta's final return has a balance due of $$500.$