Form 1041 Estate Charity

[Beersheba]

A decedent's estate has some $3000 of income, all of which was distributed.

Upon death, the decedent had left an asset of $7000 to his church, who ultimately sold it. Entering $7000 on line 13 as a "Charitable Deduction" wipes out all the income, and gives a negative taxable income. Not only that but the K-1s for the beneficiaries is totally wiped out (blank).

Is this proper? This is what Drake did if I entered everything correctly.

Thanks in advance -

[Beersheba]

The calculations are straightforward. My reluctance is based on the following:

**This is a non-cash contribution
**It was a burial plot owned by the decedent for himself and his wife, but never used. It was valued at $7000.

[New York Enrolled Agent]

Charitable Deductions on the estate must come from income. Your fact pattern suggests otherwise.

[Beersheba]

Thank you. The charitable deduction clearly did not come from Estate income.