Hershel Barker was the president and majority shareholder in Bulldog, Inc. He was a cash-basis taxpayer who reported his income on a calendar-year basis. On March 1, 2011, Hershel was killed in a skiing accident. The estate has elected to report its income on a calendar-year basis. Dividends of $10,000 had been declared by Bulldog, Inc. on February 3, 2011, payable March 4, 2011, to shareholders of record on February 17, 2011. Hershel's executor received the dividends. Should executor report the dividend on Form 1040 or Form 1041?