A creates the Smith Family Trust, appointing unrelated party X as trustee. As two children, S and D, are income beneficiaries of the trust and As grandchildren are the remainder beneficiaries. The trustee may distribute income or corpus in whatever amount the trustee determines is needed by either S or D for their comfort. The distributions to S and D do not have to be equal. (a) In 2020, the trust receives $1,000 dividends, $500 interest, $200 tax-exempt interest, and $2,500 capital gains, and pays trustee fees of $300. The trust distributes nothing to either S or D. Calculate the taxable income of the trust and what amounts, if any, pass through to S and D. (b) Same as above, but the trustee distributed $1,000 to S and $1,000 to D. Calculate the taxable income of the trust and what amounts, if any, pass through to S and D.