Suellen Symmes died on January 15, 2023. Her estate elected a November 30 year end. The executor projects that the estate will receive interest income of \($50,000\) by November 30, 2023, and will have no other gross income. In addition, it will have no deductions other than the personal exemption. The beneficiary of the estate is Thomas Symmes, a calendar year taxpayer who is projected to have \($210,000\) of taxable income in 2023, not including any distributions from the estate. Compare the overall tax costs for the estate and Thomas if (1) the executor distributes \($37,250\) to Thomas prior to November 30, 2023, or (2) the estate makes no distributions before November 30, 2023. Thomas is unmarried and files as a single taxpayer.