Technically, you should split the interest; interest earned before death and interest earned after death.
The interest earned before death obviously is reported on the decedent's final return while the interest earned after death is Income in Respect of a Decedent and is reported by the recipient of that share, whether it be the estate or an individual or individuals.
Frankly, for the small amount of interest earned ($157) it's probably more straightforward and easier to just report the entire amount on the decedent's final return.
