18- Taylor, a cash-basis taxpayer, died on August 13. During the year, the estate's executor made a distribution of $125,000 from estate income to Taylor's sole heir and adopted a calendar year to determine the estate's taxable income. The following additional information pertains to the estate's income and disbursements for the year: Estate Income Taxable interest $45,000 Net long-term capital gains allocable to corpus 10,000 Disbursements from the estate: Administrative expenses 12,000 Charitable contributions oer will requirements 8,000 For the calendar year, what was the estate's distributable net income {DNI}? ,rw, $3 5,000. (0-, $37,000. ,5. $47,000. ,r'w, $2 5,000