Ok, this could possibly be problematic. It can be very beneficial to pass the tax burden on to the beneficiaries via a Schedule K1 (because individual tax rates are so much lower than estate tax rates) however you can only do that with the final tax return for the estate, which generally is not filed until after the estate is closed. In this instance, the estate was not closed prior to the end of 2022, therefore it is still open and will remain open until the executor makes the distributions to the beneficiaries. Therefore I do not see how she can pass the income through to the beneficiaries (even though it would mean less tax and more money in the pockets of the beneficiaries).
However, in general it is possible to receive a Schedule K1 and owe tax due to that Schedule K1 even though you have not received a distribution of the money (or haven't received it yet) that is being taxed.