Irrevocable trust owns house with a life estate for grantor. Beneficiaries of the trust sell the property after grantor's death. According to the trust document grantor can report the sale with the gain subject to exclusion as his personal residence. But the house deed is in the name of the trust and the trust received the 1099S on the sale. Does the sale get reported on the trust return or the individual return and are disclosure notes required with the reporting of the sales?