4) A non-spousal inter-vivos trust has one beneficiary. The trust has a net capital loss carryover from prior years of $7,000. During the current year the trust had capital gains of $33,000 and capital losses of $18,000. What is the maximum amount that the trust can allocate to its beneficiary for the current year? A. $15,000 B. $0 C. $8,000 I D. $7,500 E. none of the above