Yes, none of these apply because you do not report the transfer of the limited partnership interest on your father's final tax return. What does get reported on your father's final tax return is any partnership income. Such income is characterized as income in respect of a decedent. The IRS has stated the following with respect to such income:
- If the decedent had been receiving payments representing a distributive share or guaranteed payment in liquidation of his or her interest in a partnership, the remaining payments made to the estate or other successor in interest are income in respect of a decedent. The estate or the successor receiving the payments must include them in income when received.
See this link: Publication 559 (2021), Survivors, Executors, and Administrators
Regarding the beneficiaries who have inherited your father's limited partnership interest, the beneficiaries will include on their respective returns the limited partnership inheritance. Each beneficiary needs to receive a Schedule K-1 from the estate which reflects their inheritance and thereafter, each beneficiary will report their K-1 on their personal return.
@RonGoe
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