How to enter RMD in Turbotax in year of death (2024)

Thanks in Advance for your help. I want to clarify the actual mechanics of completing TurboTax.

Parent passed in August 2024. RMDs were taken in 12 monthly installments, so at passing he had withdrawn $40k of his $60K RMD. 

The Son and Daughter are subsequent inheritors. If I understand prior answers, the Decedent's RMD stops at death, and the subsequent inheritors are responsible for taking the undistributed RMD in 2024 ($20K) by the end of 2025. 

A. - Is that correct?

B. In Turbotax it asks about the Decedent's RMD taken for the year ($40k) and how much he was supposed to take in 2024 ($60). If I enter those numbers, I have an under distributed RMD penalty tax applied. Is that correct?

C. Should I enter the decedent's RMD for the year taken of ($40K) and for required use ($40k)?  

D. How does the IRS know that the subsequent inheritors take the $20K as required by 2025? Is that something that they have to specifically include in their tax return?

E. If they take part in 2024 does that impact the answers?

Thanks for your help.