NYS Fiduciary Return for Estate

[GraceNY]

Descedent = NYS Resident. Thus, a NYS Resident Estate.

The Estate was not required to file F-706, but was required to file a NYS Estate return. The estate paid $25,000 to NYS. One of the assets was an IRA for $50,000 payble to estate. I'm aware of the deduction for taxes paid on IRD at the federal level (albeit, not applicable here), but was wondering about a deduction for State death taxes paid on IRD?

Since I have a non-resident beneficiary, I am completing Fiduciary Allocation form IT-205-A. Besides the IRA, the estate had savings bank interest and mutual fund dividend income. On page 2 of this form (Sch 4), I am reporting all the federal income as reported on 1041 in column a. Am I correct in my understanding that since this is a NYS Resident Estate, all of this income would also be reported in column b as it would be considered NYS source income? The reason I ask is that in reviewing the instructions for form IT-205-A, I read "Lines 14 and 15 (Interest and Dividends) report in column b income from interest and dividends that is income form a trade or business carried on in NYS." and I am second guessing myself.

Thank you in advance for any responses.