How do I report Cemetery Trust income (IRS 1.671-4 (b)(2)(i)(A)

I have a Grantor Tax Advice Letter with interest to be reported on 1040 line 8a, 1040 line 9a and 1040 schedule D part I line 5, and 1040 schedule D part II line 12.

How can I enter these amounts

Pursuant to IRS Reg IRS 1.671-4 (b)(2)(i)(A)