Final 1041 questions

[L.S.]

Preparing a final return for a revocable living trust. There are $297 worth of capital gains from investments. Does this stay with the trust as income or is it passed through to the beneficiaries? When I enter this amount it comes to Line 4 on the front page, but then on Sch D, page 2 it shows up under 14a(1) Beneficiaries - should this be shown under (2)Estate's or trust's?

It looks like this is passing on to the beneficiaires on their K-1's and maybe is correct as 14a(1) - but why does it show up on the page one of the 1041 on Line 4?

There was also a sale of farm on 4797. There were sellers expenses paid including a pro rata of real estate taxes. I added this to the cost of the farm. Is this correct or should it have been shown on the front on Line 11 for taxes paid?

Thank you.