Preferred funeral trust income and fiduciary fees

[mcd1231]

My client received  a document from a funeral home where her final expenses have been prepaid.  They sent a preferred funeral trust document to her with her name as the name of the trust and the trust has an EIN.  She received $232 in interest and the trust paid $112 in fiduciary fees.  Do I enter the interest on form 8960?  What about the fiduciary fees?

Thank you

[sjrcpa]

You have interest income for Sch B and 8960 and nondeductible misc expense for the fiduciary fee.