Sale of a home in a complex irrevocable trust 2025

I am preparing the 1041 for a trust after the grantor passed away in August 2025. The trust assets include a bank account, two cars, a house, and household items.
The house was sold April 2026 for $760,000. The house was purchased in 1995 for $200,000 and had about $75,000 of renovations.
To calculate the capital gains tax on the sale of a home held in a complex irrevocable trust for federal and state tax purposes in California in 2026, what factors do I need to consider?

I could not find any language in the trust allowing me to use the step-up for the house's value at the time of death. How can I determine if the trust will owe taxes before any distributions are made to the beneficiaries?

There are 11 beneficiaries. I would like to understand the taxation process in this situation.

The house was purchased for $200,000 in 1995 and sold for $760,000. The adjusted basis is $760,000 minus $275,000, which equals $485,000.