The probate court, in settlement of an account, may allow as a credit to the following persons a just amount expended by the person for a tombstone or monument for the deceased and a just amount paid by the person to a cemetery association or corporation as a perpetual fund for caring for and preserving the lot on which the deceased is buried:

1. (A) An executor;
2. (B) An administrator;
3. (C) A person with the right of disposition under section 2108.70 or 2108.81 of the Revised Code. It is not incumbent on such a person to procure a tombstone or monument or to pay any sum into such fund.