2. The Alright Trust is a simple trust. The annual accounting income is to be distributed equally to Ben and Sarah. The Trust reports the following: Dividend income Long-term capital gain (allocable to corpus) Trustee allocable to corpus $100,000 30,000 5,000 Compute the following:

a. Trust accounting income:

b. Total taxable income

c.Trust DNI

d. Distribution deduction

e. Trust taxable income

f . Amount and character of income reported by each benefiicary