Taxpayer's spouse (aka Wife#1) dies in Feb 2014 after earning taxable income in 2014. Taxpayer remarries in Dec 2014 to Wife #2. Wife #2 had taxable income in 2014.
Obviously on 12/31/14 Taxpayer was maried to Wife#2 and could file MFJ (using Wife#2)
Assume Taxpayer is Executor/Administrator of Wife#1's estate. How is Wife#1's income reported. What is her best filing status
No dependents or other complications.