Per Section 1.67-4, the estate can deduct ownership costs that would not have been incurred had the costs been incurred by a hypothetical individual owning the same property (i.e., costs that are generally unique to having the estate hold the property).
Ref: https://www.law.cornell.edu/cfr/text/26/1.67-4
Clearly, probate costs and fees to obtain a TIN for the estate would be deductible on Form 1041.
However, typical ownership costs would not be deductible if they would have been incurred had the property not been held by the estate (i.e., had the property been held by a hypothetical individual).
Finally, you are correct in the sense that any gain will be passed through on K-1s to the beneficiaries (alternatively, the estate could pay any tax due).
