Form 1041 Beneficiaries

[cv20]

As Administrator, I sold my Mother's house within the year of her death and there was no increase in value from the time of her death to the sale date. Therefore, there was no income to the estate. Some cash was disbursed to both heirs but it was inheritance not "income". Do I still need to list my sister and myself (only heirs) as beneficiaries on Form 1041 or skip that section? Also, there are no other assets or income anticipated so should this be marked as the final return?

[M-MTax]

You can skip it because there's no need to report distribution of corpus.

[cv20]

Thank you!