For an irrevocable, special needs trust where do I enter non-professional expenses related to his care - ie housing, caretakers (non-professional), etc?

I'm preparing a 1041 for an irrevocable, special needs trust for the benefit of my brother. Where do I enter expenses related to administering the trust? I see where to put professional fees (attorney fees, etc), but what about expenses related to his care - housing, caretakers, etc? Where do I enter those expenses?