Suellen Sym.mes died on January 15, 2019. Her estate elected a November 30 year end. The executor projects that the !estate will receive interest income of $50,000 by November 30, 2019, and will have no other gross income. In addition, it will have no deductions other than the personal exemp-tion. The beneficiary of the estate is Thomas Symmes, a calendar year taxpayer who is projected to have $210,000 of taxable income in 2019, not including any distributions from the estate. Compare the overall tax costs for the estate and Thomas if (1) the execu-tor distributes $37,250 to Thomas prior to November 30, 2019, or (2) the estate makes no distributions before November 30, 2019. Thomas is unmarried and files as a single taxpayer.