A trust with a gross income of $50,000 has a DNI of $20,000 and plans to distribute $25,000 spread evenly across five beneficiaries. The trust has no tax-exempt income and has expense deductions of $2,000, including a deductible trustee's fee of $1,000 and rental expenses of $500. What is the trust's taxable income?

A. $28,500 B. $24,900 C. $26,500 D. $27,900