As I think about what I've read here and some other research, 

1.  The Trust is a disregarded entity for tax purposes

2.  The income and expense flow through to the Grantor and are to be reported on his personal 1040

3.  The trustee fees of a Grantor trust would be reported in the deductions subject to the 2% floor (similar to investment advisory fees)

4.  The deductions subject to the 2% floor are not currently allowed until 2026.

So I think my answer is while it would be included in the Deductions Subject to the 2% Floor, this will not be deductible until TY26, no deduction for this year (or next)