Ashley, a cash-basis taxpayer, died on February 3. During the year, the estate's executor made a distribution of $15,000 from estate income to Ashley's sole heir and adopted a calendar year to determine the estate's taxable income. The following additional information pertains to the estate's income and disbursements for the year: Estate income: Taxable interest $70,000 Net long-term capital gains allocable to corpus 8,000 Estate disbursements: Administrative expenses attributable to taxable income 18,000 Charitable contributions from gross income to a public charity, made under the terms of the will. 6,000 Calculate the estate's DNI (distributable net income) AND the estate's taxable income. SHOW WORK FOR PARTIAL CREDIT.