1099-C received after filing deceased final return, assets poured into irrevocable Trust after passing.

Mom passed in 2023 with a Declaration of trust and a will to pour over into the trust.  I Already filed the final return for 2023. Just received a 1099C (in Moms name) in Jan 2025 for the tax year 2024. All assets have been distributed or poured into the trust.

Do I need to file a 982 for the 1099-C?

Can I ignore the 1099-C and just file the 1041 for the trust?

How do I determine the tax year of the trust and when trust taxes are due?  

 

Thank you very much everyone for any help!