Sister died and house was sold for 670000.  Sold immediatly after death.  No gain due to step up.

Her will stipulated that 67000 was to be a charitble donation to salvation army.

Remaining balance is inherited by beneficiary.  

Can my client, the executer and beneficiary  will write a check for $67,000

to salvation army in 2022.   Can he take a charitable contribution on his 2022 tax return?