Is it a final return?  Deductions, if they flow through to beneficiaries, are only available on termination.  

But I'm not sure IRS has decided whether these survive as miscellaneous itemized deductions for beneficiaries.  They said in Notice 2018-61 that they are thinking about it.  Someone else might have something more recent.  Bueller?  Anyone?

Even if the deductions are allowed, I would check with the beneficiaries on whether they need them.  If there are only a few, and none itemizes, don't waste your time or your client's money.