Facts: 

(1) Taxpayer (husband) died in February 2020.

(2) Surviving spouse (wife) filed joint return for 2020 in April 2021.

(3) IRS required additional documentation, significantly delaying refund.

(4) IRS eventually paid refund, along with $166 in interest, joint payable to deceased and surviving spouse.

(5) IRS issues 1099-INT for $166 paid in 2021, in both names (noting that husband is deceased)

(6) The 1099 has only the deceased husband's Social Security number on it.

(7) This $166 was the only income that could be construed as income of the decedent for purposes of form 1041; since less than $600, no income tax owed by the estate.

Question:

Does wife, now filing single for 2021 tax year . . . 

(A) Include all $166 interest on her return.

(B) Include only $83 interest on her return, arguing it was half her deceased husband's income.

(C) Include $0 interest on her return, arguing it was all her deceased husband income, the estate owed no income tax, and she simply inherited the $166..