I (executor) am preparing the 2025 tax return for my mother who died on 11/29/25. Is if allowable to take the amounts on the 1099-INT (and the 1099-DIV), multiply the total by 11/12 (she lived 11 months out of 12), and attribute the adjustment part to the reason: "I received all of part of this interest for someone else (I am a nominee)." or should I fill in "Other Reason."