Trying to figure of the correct cost basis for stock in a trust

[richardabryson]

Trust was created in 2001 with stock on aunts death.  Wife was beneficiary of earnings etc (k1 etc) and her father was the trustee.  When wife turned 50 (in 2017), per the trust terms, she inherited the stock directly (no more trust). My question is, what is the cost basis, when the trust was originally funded or when my wife actually has control of the stock (2017)

[Critter]

Basis was set on the date of death when the trust was set up.