testamentary trust- sale of primary residence

[jlew1229]

A testamentary trust was created in 2014.   The Primary residence was part of the trust.   It recently sold at a loss.  Can the trust take this loss?   or since it was the primary residence the loss is not allowed?   

Thank you in advance for your help

Jacquie 

[sjrcpa]

When did the testator die?

How was the house being used between date of death and date of sale?

[jlew1229]

Passed away in 2014.  Spouse has been using it as a primary residence since then and up until the date of sale.   

[sjrcpa]

No loss allowed since it was used personally by a beneficiary.

[jlew1229]

Thank you !