An s corp had two 50% shareholders. One shareholder died at the end of the year 2022 (mid December). The shareholders were unrelated to each other. There was only one asset (car) owned by the corporation worth about 15,000.00 and some money in the bank account. The living shareholder was still working in the corporation after the death of his partner so the corporation still had income in 2023.  When should the final return for the s-corp be filed (2022 or 2023) and how to alocate the income between the two shareholders?