@Amandaba04 The mortgage has no effect on the gain
here are some other selling expenses that the estate might pay. see the closing statement:
transfer tax
home inspection fee
home warranty fee
a common item - not a selling expense that can be reported on the 1041 is the proration of real estate taxes which can be a charge (expense) if there are unpaid taxes or a credit (income) if taxes were prepaid (paid for a period that is after the date of sale)
