Client is a 94 year old woman recently put into assisted care for dementia. She set up a living trust years ago, rental properties were properly transferred into the trust from the very beginning and income was reported on her personal 1040. The trust (as of 2019) is now a conservatorship for her and will file its own 1041 for 2019. I need to take the rentals off of her personal return and move them onto the trust return. Do I just show a zero gain disposition on the personal and transfer her basis and accumulated depreciation to the trust return?