RMD on deceased

Hello.  My dad passed away in March, mom was beneficiary, and we rolled his IRA into hers.  TD Amer. did not send us the rmd for this year as requested before the rollover. They are now saying to take the combined RMD (for mom and dad) from her account.  

Doesn't the irs want to see the rmd was made from dad's account?  Not sure how I will report this.  Any help is appreciated.