I can't see the donation on Mom's final return as they were made after her death. I also can't see them on the Estate tax Form 1041 (if one is required to be filed) as there was no will directing them to be made. An Executor cannot distribute property in a manner other than the will or the State's intestate laws.
The items donated to Lupus would have first pass to the heir(s). If they made the donation (and it sounds like they did), the deduction would be on their individual returns.
