Since the 2021 asset entry disposal date was not allowed to be reported in the 2022 tax return, I gathered that I need to manually complete F 4797.

I've done that and the trust has a capital gain from the sale of the rental property. 

I know that a loss in the trust final year can be allocated to the beneficiaries. However, I'm reading conflicting information on whether a capital gain reported on the trust final year can be allocated to the beneficiaries.

Can the capital gain from the trust final year be allocated to the beneficiaries?

Thank you.