Do I need to file Form 1041 for a trust if the only property in the trust (my dad's house) was sold for less than its value at my dad's death (i.e., a capital loss)?

My dad transferred his house to a trust during his lifetime.  After he died, I (as trustee) sold the house for significantly less than its value on the date of his death (i.e., a capital loss).  The rules for Form 1041 state that a trust needs to file a return if it has "gross income of $600 or more (regardless of taxable income)."  The trust had no other income during the year.

My question is:  Does the trust need to file Form 1041?  In other words, does the trust have gross income if it only has a capital loss?  If the answer is no, and I do not have to file a return for the trust, is there any reason for why I should anyway?  Thank you in advance.