I agree with @Mike9241.
See https://www.irs.gov/instructions/i1041#en_US_2022_publink1000285932
Also note that the estate, itself, is only required to file a return (Form 1041) if it has income of $600 or more.
See https://www.irs.gov/instructions/i1041#en_US_2022_publink1000285942
