For Form 1041, Lines 12, 14 and 15a you will need to indicate if the deductions are considered administration costs. Administration costs are the expenses incurred during the process of running the estate/trust that wouldn't have been incurred if the property were not held by the estate/trust. The administration costs are uses to help figure the estate/trust's adjusted gross income (AGI).
Per the Form 1041 instructions, page 24:
How to figure AGI for estates and trusts. You figure AGI by subtracting the following from total income on line 9 of page 1:
For those estates and trusts whose income distribution deduction is limited to the actual distribution, and not the DNI (that is, the income distribution is less than the DNI), when computing the AGI, use the amount of the actual distribution.
For those estates and trusts whose income distribution deduction is limited to the DNI (that is, the actual distribution exceeds the DNI), the DNI must be figured taking into account the allowable miscellaneous itemized deductions (AMID) after application of the 2% floor. In this situation there are two unknown amounts: (a) the AMID and (b) the DNI.