How Taxes on Trust Distribution Handled?

by Patrick
(California)

If the trustee has passed away and stipulated in the trust that all noted living children/beneficiaries share equally the funds from the sale of their house. How will the taxes be handled?

a) Will taxes be taken out of the trust bank account first and the balance divided equally among the beneficiaries?

b) Or, will each child/beneficiary be responsible for the taxes individually?