Is there any chance there was a transfer on death deed for the rental property and it did not pass to the estate?

Again ATS: The chance is way less than the odds for the 49ers to beat the awesome, unbeatable, totally-favorite-to-win-Super-Bowl-LVI Packers... 

My logic:

1.  The Asker said "Executor daughter says she has an accountant up in WA to prepare the 1041".  If there was a TOD, the WA CPA would likely not file a 1041.

2.  In case of a TOD, the WA CPA should still file 540NR, instead of taking NO action for CA.

(On second thought, I should say WA Tax Preparer, instead of WA CPA.  Again, the "WA CPA" part is also ATS.)

OMG, 49ers already played the Packers?????