Did I solve this correctly?

The Allwardt Trust is a simple trust that correctly uses the calendar year for tax purposes. Its income beneficiaries (Lucy and Ethel) are entitled to the trust's annual accounting income in shares of one-half each. For the current tax year, Allwardt reports the following. Ordinary income $750,000 Long-term capital gains, allocable to corpus 225,000 Trustee commission expense, allocable to corpus 37,500 a. Each beneficiary is entitled to receive income of $ 375,000 b. The trust's DNI is $ 712,500 c. The trust's taxable income is $ 224,700 d. Each of the beneficiaries can report $ 356,250 of gross income