Attorney Fees Form 1041 for a Complex Trust

[LIG34]

I incurred about $38,000 in attorney fees for representation through probate court. Should this expense be included under Deductions - Line 14 Attorney, Accountant and Return Preparer Fees or should it be included under Other Deductions - Probate Costs?

Does this seem like a large amount that isn't ordinary and could raise red flags with the IRS? 

[M-MTax · Accepted solution]

Line 14 and it seems like a lot but depends on a lot of things. What is a trust doing in probate court anyway?