Working on a form 1041 and in part there was the sale of a home. The income / profit is showing up as a capital gains(and that looks ridiculuosly high).

Can i take the home exclusion since the home was lived in by the decendent for 30+years and was sold almost immediatly after the death.

If I can, where and how.

Also does the 1041 estate pay the taxes or the beniciary (K1) pay the tax