A year after selling an inherited rental from husband's living trust, the widow/trustee is sued by his son (not a beneficiary).   The trust assets (cash from the sale) had been distributed, final return was filed for 2021 (the year the rental was sold.)  NOL and Excess  Deductions on Termination were passed through on the 2021 K-1's and written off by the beneficiaries.

Are the legal fees paid in 2023 a misc deduction subject to 2% (that simply got swept under the tax carpet under TCJA 2018), or are they deductible in another way without reviving the Trust?