23. The Elderwood Trust is a simple trust. Mrs. Kanz is its sole beneficiary. In the current year, the trust earns $35,000 in taxable interest and $20,000 in tax-exempt interest. In addition, the trust recognizes a $4,000 long-term capital gain. The trustee assesses a fee of $6,000 for the year. If the trust agreement allocates fees and capital gains to corpus, the trust accounting income is