Have had this situation more than once.  I tell the Trustee to not close the Trust, keep a chunk of money in a Trust bank account (especially if the beneficiaries are fighting, may need it for attorney fees defending the Trust), pay the tax at the Trust level (probably way higher than at the beneficiary level, but hey), file the 2025 returns, then next tax season file a final 2026 set of returns with hopefully no income or where the income is wiped out by Trust expenses.