Husband and wife set up a trust in 2011, and put two rental properties into the trust. They have turned the units over to their grandson and now he is paying them a set amount every year. Up until this year (2023) they have paid all of the expenses and collected the rent and it has all been run through the trust. Now this year the grandson has taken over all aspects of the property, and filing the rental property on his tax return, and giving his grandparents a check for $30,000, which they are depositing in the trust. What is the property way to document this information on 1041?