Sorry only Partly answered your questions.  Here’s more:

made election to treat estate and trust as one on fiscal year.  During probate, decedent personal residence was moved from the estate and titled into the trust.  Residence was then sold.

Also there was mineral estates that where retitled to beneficiaries but before that occurred estate paid real property tax.

oh, and there is a qualified account that holds an estate inherited IRA with the estate EIN..

lots of fun in this one