I need help from trust professionals making sure I'm working this correctly. 

House was purchased in 2006. Grantor transferred house to a complex irrevocable trust in 2017. Grantor died in 2020. There is 1 beneficiary (daughter), who has lived at the house since 2016.  Trustee is selling house in 2021. 

The adjusted basis is the 2006 purchase price + capital improvements thru sale date?  There is no stepped-up basis at the date of death, correct?

The trust pays the capital gains (max 20% for trusts)?  The trust plans on distributing $10K of the proceeds to the beneficiary (right after sale), does the beneficiary pay taxes, or is this considered a principal distribution, and therefore no tax consequence to the daughter?

Thank you!