I have a trust that owns 5 rentals. Property manager is the trust executor who is also a RE professional. I was planning on using the Section 162 rules for her after taking the 199A webinar. The other 2 beneficiaries of the trust are childrens trust <21 yrs old who do not do work for the properties but rely on the property manager. I want to use the safe harbor for them. Can I make separate elections for the trust executor and the minor kids trusts or do i have the make it at the rental property trust level? Do the childrens trust and the childrens individual return both get the 199A deduction?