$7.$ The Bildge Trust is a simple trust. Crawford is its sole beneficiary. In the current year, the trust earns $$3,200$ in taxable interest and $$8,000$ in tax$-$exempt interest. In addition, the trust recognizes a $$2,500$ long$-$term capital gain. The trustee charges a fee of $$1,800$ for the year.

a$.$ Compute trust accounting income, where the trust agreement allocates fees and capital gains to corpus.

b$.$ Same as part a$,$ except that fees are allocated to income.