Reporting stock income on Form 1041 estate return

if this was stock owned by the decedent, then it would have a tax basis of either date of death fair market value or if an estate return was filed and it used the alternate valuation date then the FMV on that date.  if acquired by the estate after death, then what was paid.  if DOD or AVD value you can get them from the broker.

Thanks for your response, Mike.  I'm new to this and should have provided more background information.  I'm preparing an estate return in response to a 1099-B filed by the decedent's broker, which reported $24000 of transactions as "Basis Not Reported to the IRS...", Box E on Form 8949.                            How can I account for the costs for these transactions on Form  8949, or on Form 1041, so that they are not treated as pure capital gains, as if the decedent got the stocks for free ?