Why She's the Killer:
- Taylor already has a bad track record, given that she fakes her own death. Maybe she didn't want anyone else to know she was alive, so she decides to kill the only person who knows her secret: her own brother.
Why She's Not the Killer:
- Right before Nolan falls off the roof, he tells the killer that Taylor is alive. Why would he tell his sister what she already knows?
- Taylor is pretty shaken up when Jeremy is accused of murdering Nolan. She even goes as far as to shoot him when he tries to get away. We doubt she would do this if she was indeed the killer.