An individual inherited Series EE bonds from their grandmother. The grandmother chose to defer the interest payments. When my client inherited the bonds, the executor did not choose to report the accrued interest on the decedent’s final income tax return (i.e. no interest has been reported). If the beneficiary, now owner of the Series EE bonds, qualifies for the education exclusion, can they exclude the interest earned prior to date of death in addition to the interest earned after date of death?