If you read the relevant Regulation (see link below), expenses that would be incurred by a hypothetical individual are not deductible merely because the expenses are incurred by a trust or estate.
https://www.law.cornell.edu/cfr/text/26/1.67-4
Put another way, costs that are paid or incurred in connection with the administration of the estate or trust that would not have been incurred if the property were not held in such estate are deductible.
