2024 1099R for Deceased Person

Our father passed away in November 2023 and our mother is his sole surviving beneficiary.

 

They filed a 2023 tax return as married filing jointly.

 

We are planning to file a 2024 tax return as single for our mother. 

 

But we have received a 2024 1099R for our father.  This was a direct deposit on 1/12/2024 for $541.93, the RMD on his Defined Contribution Plan.

 

How do we record the 1099R that we received?