If I decided to file on a calendar year basis and the proceeds from the sale of the building were distributed to the bene's in early January 2024...does that distribution get thrown back into 2023 under the 65-day rule?

Would love to file a first/final 1041 for 2023, so if the answer to the question above is "yes", I am not expecting much interest income on the proceeds in the trust bank account (maybe under $50) in 2024, so I can probably file a first/final 1041 for the 2023 tax year and then ignore the $50 because it would be under the 1041 exemption level in 2024, yes?