Who is the mahram for a deceased woman who died among a group of men and without a mahram?

If a woman dies without a mahram (unmarriageable kin) present, the preponderant opinion among most scholars is tayammum (dry ablution), whereby a non-mahram man performs tayammum for her, and then she is buried. Some scholars are of the view that she should be covered with a cloth and washed, while it was also said that she should be buried without washing, but this is a weak opinion. If a man dies and there is no one but a non-mahram woman present, there are three perspectives: the soundest is tayammum; the second is that he must be washed over a cloth; and the third is that he should not be washed or given tayammum but buried as he is, and this is a false opinion.