Any expenses that would be incurred by a hypothetical individual that are not deductible would also not be deductible merely because they are incurred by a trust. Those are known as miscellaneous itemized deductions subject to the 2% AGI floor and are not deductible due to the TCJA (2018-2025 tax years).
You can add title expenses (e.g., searches, fees) to the basis of properties. You can also deduct certain administrative expenses that the trust incurs by virtue of the fact that the trust incurs them, such as mail expenses for notices and office expenses directly related to maintaining the trust itself.
