I am executor for my mother's estate (total value ~$400K). The year before she died, she gave one of my brothers some property (value ~$50K). She did not file a gift tax return (form 709). On our probate attorney's advice, I filed this. To do so, I had to get the property appraised.
Is the cost of that appraisal deductible on (line 15b?) of the 1041? To be clear, the property was never "held by the estate".
Thanks, George