Way too many moving parts there, for me.  I'm still trying to figure out how the charitable contributions are being made at the wish and desire of the settlor, who is dead.  And all the niece and nephew get is part of a house, with strings attached (it's not outright) but they have to fork over cash to buy out the stepdaughter?  That's what happens when you try to manage from the grave.  

Maybe accrual method would help here, but I doubt it. And if the trust had DNI in 2024, and two of the beneficiaries (maybe three) got a distribution in 2024, shouldn't that be income to them on a K-1?  Are they waiting for you to tell them how much, by October 15?