Expenses for sale of home in trust

[THT1]

I am the executor for the sale of my mother's home in a trust. My mother died in December 2022, We sold the house in May 2023. We had repainted the house, repaired broken windows,  changed lights fixtures, reflooring the bathroom right before the sale in order to put the house for sale. 

Are those considered expenses for the sale, as well as staging costs for the sale.

We also paid property supplemental tax after the home price step up after her death till the sale, is it deductible?

Thank you

[Anonymous_]

Real estate (property) taxes are deductible, generally, but the other expenses, such as any fix-up type expenses, would not be deductible per Section 1.67-4 (which basically states that expenses commonly or customarily incurred by a hypothetical individual owner are not deductible merely because a trust incurs those expenses).

[THT1]

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