I stated the facts incorrectly. Trust was created in 2018 and the deed was changed to the trust. The house was sold in 2019 when the grantor entered care facility. Grantor passed in 2020. The taxpayer has told me that the attorney who created the trust document intended for the grantor to report the house sale using the exclusion of gain rules. I cannot find documentation to tell me where to report the sale - the trust return or the individual - or both.