IRMAA notice challenge

Mom received notice of IRMAA for 2025 based on very 2023 income. Dad passed away in 2023. Her 2024 income is below the IRMAA threshold for singles. Trying to complete SSA-44 to get rid of IRMAA based on death of spouse life-changing event. As it is currently December 2024, 2024 tax return will not be prepared for another 3 months.

Is it correct to complete STEP 2 on the SSA-44 with the (very high) MAGI information for 2023, enclose a copy of the signed 2023 tax return, AND then complete STEP 3 with estimated 2024 MAGI?

It is confusing because I assume that SSA already has 2023 MAGI directly from the IRS. I am not clear on whether to complete STEP 2 or not.