Refer to Problem C:14-42. How would your answer change if instead the trust were a complex trust that makes no distributions in 2017 and 2018? Assume the trust earns $8,000 of corporate bond interest income each year.

Data from Problem C:14-42:

A simple trust had a long-term capital loss of $10,000 for 2017 and a long-term capital gain of $15,000 for 2018. Its net accounting income and DNI are equal.