1099-NEC vs 1099-MISC

My husband passed away in 2024. I exercised his employee stock options in 2025 as surviving beneficiary/spouse. His company just sent me a 1099-NEC reporting the income. I believe it should be reported on a 1099-MISC Box 3 Other income and my understanding is that it would be considered Income in Respect of a Decedent (IRD). I am not self-employed nor did I provide any product, service or work for the company. Which is correct?

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