I really appreciate your response and trying to make it simple. To really dumb it down for me let me give the particulars. Estate has $350,000 in cash that is made up of the descendants checking and savings accounts plus $32,000 Income from Dividends, interest and a 1099-R. The Will gave a cash Bequeath of $75,000 to a local Church. Is the 75K an allowable Deduction on 1041? I don’t know how to determine if the donation came from the Income or not. Hope that made sense.
