I am working on a 1041 estate tax return where the trustee hired a company to do an estate sale and sell all of the personal property of the deceased (i.e. clothing, furniture, appliances, etc.).  The estate sale company charged a fee equal to 35% of the sales proceeds.  I assume the income from the sale of the personal property should be reported on schedule D with the basis being roughly the FMV of the items sold.  However, if I do this I end up with a loss on the sale approximately equal to the fee charged by the estate sale company.  Since this is the sale of personal property how do I record it in ProSeries so the loss does not end up as a deductible loss on K-1 and to the beneficiary?

Thank you.