@RaiseMyHand_01
Follow Section 1.67-4(a)(1)(i) of the Regulations:
In general. An estate or trust.........must compute its adjusted gross income in the same manner as an individual, except that the following deductions (section 67(e) deductions) are allowed in arriving at adjusted gross income:
(A) Costs that are paid or incurred in connection with the administration of the estate or trust that would not have been incurred if the property were not held in such estate or trust........
See https://www.law.cornell.edu/cfr/text/26/1.67-4
