Fiduciary made State estimates on B-Trust for 2023 but taxpayer died and B-trust became a final for 2023 distributing income out to the beneficiaries.  How do I not take the state tax payments on the Federal return as a deduction as the refund of state taxes will necessitate a Federal return for 2024?  Fiduciary does not want the deduction.  State is CA. Thanks in advance!