Can you please show your work so I may understand how you came up with the answer? Thank you

The trustee of the Pieper Trust can distribute any amount of accounting income and corpus to the trust's beneficiaries, Lydia and Kent. This year, the trust's records reflect the following amounts.

Taxable interest income $40,000

Tax-exempt interest income 20,000

Long-term capital gains-allocable to corpus 80,000

Fiduciary's fees-allocable to corpus 9,000.

The trustee distributed $26,000 to Lydia and $13,000 to Kent.

a. What is Pieper's trust accounting income?

b. What is Pieper's DNI is $?

c. What is Pieper's taxable income is $?

d.What amounts are taxed to each of the beneficiaries?