Executor's Fee

Unless your wife has additional expenses associated with earning the income then just retirement plans, really.  There were things that she could have done ahead of time - like splitting the fee over a couple of years (assuming the estate even spanned over more than one tax year) or something of that nature.  But now that the self-employment income has been received there isn't a ton.

If she opens a SEP retirement account she can contribute 20% of her net profits to it for 2024 as long as she does it before the due date of the tax return.  That would result in a reduction of the income tax although it will not reduce the self-employment tax.

Retirement plans are a good idea for reducing your tax bill especially if she isn't covered by one at an employer.

@William767