3. A trust has the following results: Net tax-exempt interest $10,000 Net accounting income 64,000 Trustee fees charged to corpus 2,000 The Uniform Act is followed. The trust document requires one-fifth of the income to be distributed annually to David and the remainder of the income to Patty. What is distributable net income? a.$74,000 b.$72,000 c.$64,000 d.$62,000