Jaco passed away on December $15,2021.$ Ellen, his daughter, filed his final return by the due date. An estate was not opened as there were minimal assets and it was bot necessary. In $2024,$ Ellen receives a Form $1099-$INT showing interest in the amount of $$650$ Jaco earnrd in $2023$ before his account was closed. The form has Jaco's SSN because Ellen never obtained an EIN. Which of the following statements is correct?