trustee fees and expense of trustee

[JackW]

A trustee receives fees that are miscellaneous income not subject to self employment tax.  The trustee also incurred trust expenses that were out of pocket.  Can I reduce the trustee fees by the expense incurred and use the net as trustee fees subject to tax.  Where do these expenses go on the trustees Form 1040? 

[Just-Lisa-Now-]

The trust should be reimbursing the trustee for expenses incurred.