You can choose the beginning date for the 1041 when the estate first received income in June of 2024. The ending date could then be May 31, 2025, giving the executor until September 15, 2025 to file the return (which could be marked as the final return if all of the income has been received and expenses paid).
You can treat the $30 as IRD (income in respect of a decedent) and report it on the estate's 1041 and, on the 1041, you would enter the number of K-1s attached. if none, there is no need to generate K-1s (i.e., if the estate will be paying all tax due).
