GHI Trust Company, the trustee of a complex trust, distributed publicly traded shares of Microsoft stockwhich had been held for more than a yearto a beneficiary last year. No other distributions were made that year. The value of the distributed Microsoft shares was $20,000 and the trust's tax basis was $10,000. Assume that the trust received $30,000 of taxable interest that year and that FAI and DNI were both $30,000. What could be the resulting tax consequences for the trust and the beneficiary due to such a distribution, and what would you need to know to provide a more accurate