Read through the following thread.
https://ttlc.intuit.com/community/retirement/discussion/1099c-for-deceased-final-return-filed-no-mon...
Also note that the personal representative is responsible for marshalling assets and paying estate expenses and liabilities out of estate funds (including sales of property) before distributing estate assets.
See https://www.irs.gov/publications/p559#en_US_2022_publink100099498
