Step 1: Recall the definition of the annihilator. For a subspace \(S \subseteq V\), the annihilator is
\[S^0 = \{f \in V^* : f(s) = 0 \text{ for all } s \in S\}\]
where \(V^*\) is the dual space of linear functionals on \(V\).
Step 2: Set up a general functional in coordinates. Let \(\{f_1,f_2,f_3\}\) be the dual basis of \(\{e_1,e_2,e_3\}\), meaning \(f_i(e_j) = 1\) if \(i=j\) and \(0\) otherwise. A general element of \((\mathbb{R}^3)^*\) is
\[f = a f_1 + b f_2 + c f_3\]
Step 3: Impose the condition that \(f\) vanishes on \(S = \operatorname{span}\{e_1,e_2\}\), which happens exactly when \(f(e_1)=0\) and \(f(e_2)=0\) (checking on a spanning set suffices by linearity).
\[f(e_1) = a = 0, \qquad f(e_2) = b = 0\]
Step 4: With \(a=b=0\), the functional reduces to \(f = c f_3\) for arbitrary \(c \in \mathbb{R}\). So
\[S^0 = \{c f_3 : c \in \mathbb{R}\} = \operatorname{span}\{f_3\}\]
This matches the general dimension formula for annihilators, \(\dim(S^0) = \dim(V) - \dim(S) = 3 - 2 = 1\), and \(\operatorname{span}\{f_3\}\) is indeed 1-dimensional.
\[\boxed{S^0 = \operatorname{span}\{f_3\}}\]