This is "income in respect of a decedent" and, while an argument could be made that the money should have been issued to the estate, I don't think that is the only option, otherwise "income in respect of a decedent" wouldn't be a separate thing with its own rules.
@CindyKR This is "other income" to you. On your tax return, this is not income earned from working or from an intent to work, because it was not your work or intent to work, and the money is going on your tax return. You should not generate a schedule C and you should not pay self-employment tax.
