First part.
Father in law passed away. Doing his taxes and he was 78. Required IRA with draw of $28,000. He last February had three QCD done. Two for charity's $5,000 each returning nice laid out letters and a third of stock to his high school valued on transfer of $9,000. Total of $19,000 QCD from what I read. He withdrew $30,000 from the IRA total to accomplish the above. From what I read the taxable distribution will be $11,000 and the QCD $19,000.
Second
In doing his taxes reviewing last years similarly he withdrew $30,000 but claimed it all as taxable income. If I'm correct than I should look into refiling last years taxes. Which is probably a little complicated after someone has passed.
