Good question. I don't have to deal with it until next year.  A better source than Pub 529 is the Schedule K-1 beneficiary instructions.  Wouldn't they require the non-2% items to be broken out from the 2% ones?

Box 11, Code B—Excess
Deductions on Termination
Non-Miscellaneous Itemized
Deductions
If this is the final return of the estate or
trust, and there are excess deductions on
termination that are non-miscellaneous
itemized deductions reported to you as a
beneficiary, you may deduct the excess
deductions shown in box 11, code B, on
the applicable line on Schedule A (Form
1040). The fiduciary will provide you with a
statement of allowable deductions. See
Final Regulations - TD9918, for examples
of allowable excess deductions on
termination of an estate or trust. A
beneficiary who doesn’t have enough
income in the tax year to absorb the entire
deduction can’t carry the balance to any
succeeding year.
Note. Section 67(g) suspends
miscellaneous itemized deductions
subject to the 2% floor for tax years 2018
through 2025. Therefore, miscellaneous
itemized deductions are not deductible as
excess deductions on termination. Consult
your state taxing authority for information
about deducting miscellaneous itemized
deductions on your state tax return.