Betty, the grantor of the trust, is working with you on the language in the trust instrument relative to the derivation of annual accounting income for the entity. She will name Shirley as the sole income beneficiary and Benny as the remainder beneficiary. If an amount is zero, enter " 0 ". a. To maximize the annual income distribution to Shirley, what items should be allocated to the beneficiary? Select "Yes or No", whichever is applicable. If the allocation takes place, Shirley will receive $ for the year. b. Advise Betty on a strategy that will minimize the annual distribution to Shirley and maximize the accumulation on Benny's behalf. Betty should allocate to corpus and allocate to income. If the allocation takes place, Shirley will receive $ for the year