As Bob pointed out, there should have been a basis adjustment to date of death value and depreciation should have started again using the date of death value.  So that is another issue.  Fortunately, you can fix this by using Form 3115 and capturing the missed depreciation on the current return.  See Rev. Proc. 2015-13 and subsequent Rev Proc updates.  The end result should be a 481(a) adjustment on the 2024 return.

But what return is the question.  Was the spouse the beneficiary from the estate?  Did the spouse get the rental income annually?  If so, you could claim that the tax got paid where it should have gotten paid annually by the correct person.  You could take the 481(a) adjustment on this years Form 1041 and if ever questioned, explain away.

Did you already file the 2024 Form 1041?

Sorry to say this, but I'm glad its not my mess to straighten out.