Identify each linear functional on \(\mathbb{R}^3\) with a row vector \((p,q,r)\) acting on a column vector \((x,y,z)^T\) by
\[f(x,y,z) = px + qy + rz\]
The subspace \(S = \operatorname{span}\{e_1,e_2\}\) consists of all vectors of the form \((x,y,0)\), that is vectors with free first and second coordinates and a zero third coordinate.
A functional \(f\) annihilates all of \(S\) exactly when \(f(x,y,0) = 0\) for every choice of \(x\) and \(y\):
\[px + qy + r\cdot 0 = px + qy = 0 \quad \text{for all } x,y \in \mathbb{R}\]
Since \(x\) and \(y\) can be chosen independently and freely (take \(x=1,y=0\) then \(x=0,y=1\)), this forces \(p=0\) and \(q=0\), while \(r\) is left completely unrestricted.
So every functional in \(S^0\) has the form
\[f(x,y,z) = r\cdot z, \qquad r \in \mathbb{R}\]
This is exactly the set of scalar multiples of the third coordinate functional, which is precisely \(f_3\) (the dual basis vector satisfying \(f_3(e_1)=0, f_3(e_2)=0, f_3(e_3)=1\)). Hence
\[S^0 = \{r f_3 : r \in \mathbb{R}\} = \operatorname{span}\{f_3\}\]
\[\boxed{S^0 = \operatorname{span}\{f_3\}}\]