Estate sold real estate for $200,000 and netted $182,000 after selling expenses. The 1099 received from the settlement company just references gross proceeds of $200,000. Basis is $182,000 because that is what was reported on the attorney's inheritance tax return as the date of death value, based on net proceeds.

Would I enter an adjustment (E?) on the 8949 of this 1041 to reflect the selling expenses? Or would I itemize each one as a deduction? Thanks!