Selling rental property owned by estate

My mom has a rental property in her trust, she passed away in 2024. The rental is still in her estate, not yet transferred to me yet. The rental was appraised at $500,000. 

1. If we keep it in the estate and sell for $500,000, will there be any capital gains? not sure if the cost basis will be the FMV of $500K or the original purchase price since the ownership hasn't changed yet.

2. Can we deduct the selling costs against other income like rental income and IRA distributions?

3. Is there going to be any depreciation recapture? since it's still owned by the estate