never ending - almost done with this trust - ?

[WITAXLADY]

one sibling took all the property and paid his sister $$$$ for it. They agreed to $640,000 each but his property from  stepped up basis is worth $900,000. Do I sell the equipment and property for the $640,000? to get it out of the Estate?

And that then creates a nol? And a capital loss to Cf on the K-1's.

Distribution is considered 1,280,000 as there was cash also  - he paid the difference put of his pocket to her.

Thank you