Probated estate located in California, beneficiaries located in other states. Which state income tax return is used?

I'm acting as the administrator of my late father's estate. He passed away in California without a will and no designated or named beneficiary on his IRA. The probate process was initiated in California.

The estate has been probated and the final distribution of his assets was done in 2022. Since there was no designated beneficiary on his IRA, the IRA custodian distributed my father's IRA in a single lump-sum to his estate. I recently learned that the IRA distribution, and subsequent tax obligations, could be passed through the estate to the three beneficiaries with the use of a K1 form.

Do the three beneficiaries report the resulting income on a California state income tax return, or the state income tax return in which they reside?

TIA