If the title is owned by you, report it as you should, including depreciation.
If the title is still held by the deceased, the rental income needs to go on the deceased Estate return.
If the title changes to the other person, so be it. It is not a sale, so no tax would be owed on the transfer.
If the title is retroactively changed to the other person, you may need to amend the tax return you are filing now.
