country of tax is the U.S

The trustee of the Aqua Trust can distribute any amount of accounting income and corpus to the trust's income beneficiaries, Arthur and Mera. This year, the trust incurred the following. Taxable interest income $40,000 Tax-exempt interest income 20,000 Long-term capital gains-allocable to corpus 10,000 Fiduciary's fees-allocable to corpus 6,000 The trustee distributed $40,000 to Arthur and $40,000 to Mera. a. What is Aqua's trust accounting income? b. What is Aqua's DNI? c. What is Aqua's taxable income? d. What is Aqua's income tax? How much gross income is recognized by each of the beneficiaries