rental property owned by recently deceased

husband owns rental property and died on July 1 2021

understand new FMV step up on July 1

deed still in his name and still in NY probate

property has yet to be turned over to children

Estate has no other assets, but did get an EIN #

who records rental activity on their taxes for 2nd half of 2021 ?

100% on 1040 (spouse and deceased husband final return )

children  even not legal owner yet?