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Who is responsible gor the preparation and filing of a decedents final tax return when the decedent dies testate( with a will) ? 1) decedents

Who is responsible gor the preparation and filing of a decedents final tax return when the decedent dies testate( with a will) ?
1) decedents spouse
2)competent and availsble personnsl representative named in the will
3)court apointef administrator

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