Determination of Distribution Deduction. A trust has net accounting income of $24,000 and incurs a trustee fee of $1,000 in its principal account. What is its distribution deduction under the following situations:

a. It distributes $24,000, and all of its income is from taxable sources.

b. It distributes $24,000 and it has tax exempt income (net of allocable expense of $2,000.

C. It distributes $10,000 and all of its income is from taxable sources.