1041 Trustee Fees Line Item & 1040 Reporting Trustee Fees Line Item

Two part question: 

 

As Trustee charging trust fees on 1041 Simple Trust: 

What line does one deduct Trustee Fees for irrevocable trust management?

Line 12 Fiduciary Fees?

Line 15a Other Deductions?

 

From income earned as Trustee on 1040 Personal Income: 

What line does one report trustee income? 

Line 21 Misc Income?