Estate (1041) return.  Initial and Final return.  Clients sells home in her estate and will states net proceeds from the sale be disposed of as follows. 

"Devise and Bequeath the sum of $30,000 to name of Charity.  .   All the rest, residue, and remainder to be divided equally between her children.   Gain on the sale of the house is $ 49,095.00, less legal and other expenses, bring adjusted income to $29,477.   

Is this $30,000 a charitable contribution for 1041 purposes. ( line 13 of 1041)  - limited to $29,477?     

If it is , will it reduce the gain on the sale of the home that gets distributed to the beneficiaries?  When I put it in the 1041 module, it does  show up on line 13, but does not reduce the gain reported to the beneficiaries on the K-1.   I just want to make sure I am not doing something wrong.  

Publication 526 states an estate can take a charitable contribution if it is instructed thru the will, but I am not sure if the way its worded in the will is correct.   

Or does it matter since this is the final return and all income goes to the beneficiaries?   

Thank you for all your help.