it's always sad when people can't give up real estate because of emotional connections. I remind them that the memories are in their head, not in the house.  But it's her money.  Maybe she has no one to whom to leave it.  

The question is, why are you filing a Form 1041?  The trust has no income.  Did the escrow officer send a 1099-S to IRS, and you're afraid of a matching project?  I doubt IRS is doing that for trusts these days, and there's no penalty for a late return, but caution might be understandable.  But I would find out first, whether the form was filed and if so, what it showed. 

Kalaallit Nunaannut kiffaanngissuseq