I need to file a 1041 for a client that had to go through probate. He capital gains of $7,000 and attorney fees and fiduciary fees of $12,000. Thus the estate has a net loss. This is a final return. Lacerte wants to distribute the capital gains  and expenses to the beneficiaries. The expenses can't be expensed except through schedule A. Do the capital gains need to be distributed to the beneficiaries?