There are 3 beneficiaries one of which has a separate share.  That means that that beneficiary has a different basis in the assets.  For the current year this only affects depletion.  The depletion is computed using the oil & gas computations separately for the two beneficiaries using the one basis and for the other (separate share)  beneficiary  using the other basis.  The depletion has been allocated to the beneficiaries but on a pro-rata basis.  Is it possible to override the depletion allocation to the beneficiaries?  If so, how?