A simple trust has one beneficiary and in the current year dividend income of $25,000.00, taxable interest income of $15,000.00 tax exempt interest of $20,000.00, a 1/t/c/g (allocable to corpus) of $10,000.00 and a trustee commission expense of $6,000.00 (allocable to corpus). Compute the FAI, TTI, DNI, IDD & TI Compute beneficiary's tax income inclusion