I am sorry for your loss.
The threshold question for you is why a return was not filed in the 2021 tax year since the sale apparently closed in November of 2021 (was that a typo or did the sale actually close in 2022?).
Regardless, since the trust received a tax reporting statement in its name and with its EIN, a return is required to be filed (you need to establish a basis for the transaction despite the fact that there was a loss).
