6. Grandma's trust established for the benefit of Sarah, age 18, and Abraham, age 23, earned $40,000 of dividend income in 2018. The trustee distributed $10,000 to Sarah and $11,500 to Abraham. The income taxable to the trust (before any exemption deduction) is: a. $23,500 b. $16,000 c. $22,500 d. $18,500. e. All of the income is taxable to Sarah and Abraham because they are legally adults