The 1099-NEC would be self-employment income, like wages but no tax withheld, so the contractor is responsible for his own payroll taxes: in particular federal tax withheld, social security and medicare tax.. The other 1099-misc - is that classified as other income? Because if it is, that I believe is exactly where it goes on the 1041. So it depends exactly which box the income is located in: rents, royalties, fishing income, or other income.  

Next question: Are the wife of the deceased and the executor the same person? And is anyone else inheriting? If she is the sole inheritor, any money distributed to her account rather than an estate account would be shown as distributed on the K-1.

Or, perhaps she did not close the joint bank account when her husband died and open an estate account in its place. If there are multiple people inheriting, it is the responsibility of the executor or court-appointed administrator to ensure that all the funds go where they are supposed to, where creditors (like credit card companies and loans payable) and all inheritors are paid. . She may need to put some of the money back into the estate account if it was opened late. 

This is just general information that may or may not apply to any tax case. I have several years of tax experience, but am not a CPA. For more personalized advice, the services of an estate attorney and a tax attorney would be useful.