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Distributable net income (DNI) represents which of the following: The lower limit of the income distribution deduction that an estate or trust may take. The

Distributable net income (DNI) represents which of the following:

The lower limit of the income distribution deduction that an estate or trust may take.

The minimum amount of income taxed to the beneficiaries.

The total amount of income distributed to the beneficiaries.

The amount of the estate or trust income available for distribution to the beneficiaries.

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