I agree with @DMarkM1 on these facts.
The worst case scenario, @SJTaylor999, is that the estate has zero ($0) deductions and the full $1,600 is taxable as miscellaneous income (reported as other income on the 1041).
In that event, the estate still has the $600 exemption which leaves taxable income of $1,000 and a total tax liability of $100 (10% of $1,000). At that rate, you are most likely better off paying the $100 and filing the return without issuing K-1s.
