You can provide them with the amount. Because you provided the information, you have fulfilled your obligation as personal representative so you could not be held responsible if they do not include on their tax returns.
Because of the amount, it is highly unlikely that the IRS would pick up any amounts not included on any tax returns, but the IRS can investigate if they chose to. Technically, if this was the only income for your mother, there would not be a filing requirement for her if she had not filed the final return so even the IRS computer automated system would not flag it.
Yes, if everyone claims the interest on their personal returns, the income on the 1099-INTs in your parent's name would be accounted for and the tax obligations for your mother would be concluded.
On their tax return, you can use the description Income in Respect to Decedent and include name and last four of social.
I am so sorry for your loss.
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