Are lawyer costs to administer trust of deceased parent deductible in any way?

[Aussie]

My father passed away in 2022. He had a revocable living trust with real estate and financial assets. I am the successor trustee as well as sole living beneficiary. I went to a lawyer who helped with the Administration of his trust and I paid the associated fee for his services. The financial assets were immediately disbursed out of the trust and the rental real estate properties were transferred to me a couple months later. Taking into account the income was less than $600, a 1041 return is not required.  Is the lawyer fee I paid to administer the trust which included transferring ownership of properties to myself deductible anywhere on my tax return? My tax return will include rental income for one of the properties, but the other property was not rented in 2022 and will be sold in 2023.

[DavidD66]

No, the legal fees would have been deductible by the Trust, however, since the Trust didn't have any taxable income, the can't be deducted.  I would add them to the cost basis of the properties, which will reduce any potential gain on their sale.

[Aussie]

If the legal fee can be added to cost basis which will be used to determine gain on sale, can the legal fee be added to cost basis for depreciation schedule for a rental property that is not going to be sold?

Also if the legal fee encompassed several properties but fee was lump sum for everything, is there way to break out the legal fee between the properties or should I just pick one and allocate to that one?

What type of other costs can be included in establishing inherited cost basis?  So far I have appraised FMV, cost of capital improvements, appraisal fee, and now legal fee. Anything else? What is source for finding allowable costs to be included in cost basis?

[AmyC]

Here you go:

Publication 551 (12/2022), Basis of Assets - IRS

Publication 559, Survivors, Executors, and Administrators