If the trust makes a distribution to your daughter, that will be reflected as a distribution to a beneficiary on the trust's income tax return and your daughter will receive a K-1 to the extent income is passed through to her.
If the trust reimburses you for the software in 2017, that will be a deduction on the trust's 2017 tax return. The federal income tax paid by the trust, not being deductible for any purpose, will simply not be reflected on any future return.
