You're going to report this on schedule D as a sale of a portion of your property. You are selling two acres. Based on the information that you have provided your basis in the property is $500 per acre which was its value at the date of death of your spouse who you inherited it from in 2008. So that is a $9,500 profit per acre for this easement.
If the remainderman is getting 20% of that then you would report your 80% on the trust return or on your personal return and the remainderman would report their 20% on their personal return. Or you can report 100% on the return that you are preparing and just pass the cash to the remainderman as a distribution.
@wallacee
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