Sale of a house by Trustee after Grantor was declared incapacitated but before his death

[CK25]

Facts: 

Revocable Trust was set up by husband and wife on 12/19/2001, which included their personal residence.

Wife, Grantor, passed away in 2018.

Husband, Grantor, was declared incapacitated in Jan 2022.

House was sold on 7/12/2022 and TIN was obtained by Trustee.

Questions:

When is the Trust considered an "Irrevocable Trust"?  

Can the Trust use a 6/30/2023 tax year based on the date the TIN was obtained?

Does the House receive a stepped-up tax basis for Tax Purposes? 

Thanks!

[sjrcpa]

Probably the wife's portion became irrevocable upon her death. 

Husband's portion becomes irrevocable upon his death.

Trusts have to use calendar year.

Probably 1/2 the basis of the house gets stepped up to FV as of wife's date of death.

Consult with the attorney.

Community property rules would change my "probably" answers.