how must bundled fees charged by a corporate trustee to the trust be treated?

how must bundled fees charged by a corporate trustee to the trust be treated?

(1) bundled fees are fully deductible in computing trust adjusted gross income

(2) bundled fees are only deductible as itemized deductions subject to the 2% of the adjusted gross income limitation

(3) Bundled fees are to be allocated between expenses allowed in computing AGI and those not so allowed by use if a reasonable method

(4) bundled fees may not be allocated by looking at the percentage of the fiduciary's time devoted to investment advise as opposed that dealing with beneficiaries or other trust matters