What to for final 5500 filing?

This is a stupid situation so a stupid question.

One lifer, always had under 250k so never filed 5500. DC plan.

Terminated the plan, all assets distributed by 12/15/2024. On 12/31/24, 6 cents hit the account and then rolled out on 1/2/2025.

So, what to do here, any suggestions? Is there a deminimis for ignoring the 6 cents i.e. just do a first and final return for 2024?

or

Do a first and final return for 2025?

or

something else?

Cannot get my head around this as this is the first time ever happened.

Agreed.  What's more, a final return showing only the 2025 activity would be utterly uninformative.  Opening balance: $0.00, Income received: $0.06, Distribution: $0.06, Ending balance: $0.00.