Facts:

A trust had $10,000 capital gains and $6,000 ordinary income. At the end of the taxable year, the trust is terminated. It distributes $98,000 to its only beneficiary, and retaining $2,000 as a reserve for contingencies.

Question #1

What is the Trust's DNI?

Question #2:

Does your answer in Q1 change if the distribution was made by virtue of the trustee's exercise of a discretionary power of distribution instead of the result of the termination of the trust?