Thanks for the feedback.  I understand the consensus that equating a grantor trust with an estate is a stretch.

I'll check with the attorney but I am assuming a calendar year for the estate(DOD was 12/30/21) which does own the properties.  1099S has the estate listed.  This would be the initial tax return(1041).  Could I call this tax return the final return and distribute the gain to the beneficiaries?  I believe that's what rbynaker is suggesting?

No 706 filed.

I will also suggest a retrospective appraisal to the attorney.