Clients Mother put her house in a Revocable trust in 2004, and retained a life estate.  She passed away in 2020, and the house was sold a couple months later.     The 1099-S has my clients SSN as the Tax id number on the 1099-s, but the name attached to the 1099 -s is the name of the trust.   

I am being told by my clients lawyer that my client was the sole settlor, sole trustee and sole beneficiary of the trust. 

My question is can she take a loss on the sale of the house?  The FMV at time of death and sale price are the same.   The loss occurs when I include the closing costs.  

The home was not used personally by the family between the date of death and the sale date.   

Thank you in advance for your help.