IRA withdrawal for estate

Everything has been done for the estate in 2024 (notice to creditor, paid creditor, distributed funds to heir) then I got a notice of an IRA that I wasn't aware of. It's likely some type of background transaction with his former employment. There is a balance of $48.88 in an IRA. My question is with no other things to report, can I withdraw the $48.88 and donate it to a non-profit without needing to file taxes? We've paid a CPA to do the 2024 taxes, so I really wasn't planning to file taxes for the estate for 2025. If the IRA funds stay in there, the fee will deduct to zero and per the facility it will close out the account but I was going to donate a few hundred dollar to non-profit with what's remain in the estate account so I thought if I could withdraw it and send it as a donation instead of leaving it as deducting fees.

Tldr: $48.88 in IRA for the estate is the only "income" of 2025, will it trigger a tax event? If so, is there a way to file it for free? The estate has multiple heirs spread out in different states and I am in state of Louisiana so we do have state income tax.