Corporate Bond interest received in the amount of $700.

Municipal Bond interest received in the amount of $400

A stock that was purchased 2 years ago for $2,100 was sold for $6,100.

Rental income of $4,500.Rental expenses of $1,100.

Trustee fee in the amount of $2,000 allocated 70% to principal and 30% to income.

What is the total DNI in Year 3?

Assuming distributions to beneficiaries in Year 3 are $42,000, what is the income distribution deduction?