Constructively recieved income

I am filing a 1041 for my father's estate. His only source of income is rental property income which is split 50/50 with his sister who co-owns the building. She has kept all the income for the year except one payment of $6300 and I don't have access to the other income because it gets deposited into her bank account and she will not release it because she said she wants to have it to Pay bills and will release it to me when the building is sold to her. But she still told me to report the income on my taxes. Since I have no access to that money and she is keeping it, do I have an argument that the income is not constructively recieved and as such i should not put it as income on the estates tax return, and have her report it as income on her return since she is holding the money? The renter sent in a 1099 with my father's name to the IRS so they know he had rental income.

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