Attribute	Simple	Complex
Trust could incur its own tax liability for the year.	S1	C1
Trust generally distributes all of the DNI.	S2	C2
Trust can deduct its charitable contributions in the year of or the year after payment.	S3	C3
Trust could claim a foreign tax credit.	S4	C4
Maximum tax rate on LTCG = 20%.	S5	C5

Using the table above, make a post that uses specific examples for each trust type. (Each letter-number combination represents a trust type for this discussion.)