I am sorry for your loss.
If the only income reported in 2021 for the individual is $200, then you don't need to report it for the deceased individual since a tax return is not required due to the income level. However, I assume you are the beneficiary of the income, so you should report it on your tax return.
@liliandjeff
[Edited 2/3/22 @ 5:22 PM]
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