I'm not well versed in Trusts, but here are a few things to get you going.  If you have any followup questions, somebody else may be able to help you further.

This means that the Supreme Court decision in Knight, 552 U.S. 181 (2008), is now even more important than before. This decision confirmed the deductibility of all investment advisory fees paid by a trust or estate (that would have not have been incurred if the taxpayer were not a trust or estate) without the 2%-of-AGI limitation. In Notice 2018-61, the IRS clarified this point as well.

https://www.journalofaccountancy.com/issues/2019/mar/trust-estate-income-tax-returns-under-tcja.html

https://home.kpmg/us/en/home/insights/2018/07/tnf-notice-2018-61-section-67-trusts-estates.html

https://www.irs.gov/pub/irs-drop/n-18-61.pdf