The pension income receive in 2022 should be reported on that tax return, so you will need to amend that return to include the December payment if you didn't enter it on the 2022 tax return. You can request that the pension company amend the 2023 Form 1099-R as it is incorrect, but they may not want to do so. If not, keep it on file in case the IRS inquires about it so you can explain what happened. You should not prepare a 2023 form 1040 as the taxpayer was deceased that year so any income received in 2023 would belong to her estate. I am sorry to hear of your loss.
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