Estates and trusts are not the same entity.
Regardless, if the property were in the trust and the trust sold the property, then the trust's EIN should be used.
The basis, in most instances, would be the fair market value on the date of death (when the trust became irrevocable, assuming the trust was a grantor trust prior to the death of the grantor). As a result, you are going to need to get some sort of appraisal (or other indicia) of that value.
