CPA Fees for deceased parent

[Chezboesch]

Mother died in 2019 and we had a CPA complete and file her 2019 federal and state 1040 and 1041 on time in 2020.  (Note: I am both the beneficiary and executor of the estate.)  I paid, out of pocket, these CPA fees in March 2020.  Can this CPA cost now be deducted on my personal 2020 returns, both federal and Oregon state?  Or, since I am the beneficiary, is this CPA cost considered to have been paid from my inheritance?

[macuser_22]

Tax preparation fees prior to 2017 used to be an itemized deduction reduced by 2% of AGI, but that was eliminated for 2018-2025 by the TCJA Act.

[Anonymous_]

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@Chezboesch wrote:

I paid, out of pocket, these CPA fees in March 2020...

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If you paid the preparation fee for the 1041, the estate should have reimbursed you for that amount and the estate, in turn, could have deducted that fee as an expense on the 1041.