Can Beneficiaries Claim Expenses For Maintenance Of Estate Assets?

Can Beneficiaries Claim Expenses For Maintenance Of Estate Assets? Expenses necessarily incurred in preserving and distributing the estate, including the cost of storing or maintaining property of the estate if it is impossible to effect immediate distribution to the beneficiaries, are deductible to the extent permitted by § 20.2053-1. Are executor expenses deductible? Yes, but