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In 2021 the Williams Irrevocable Trust earned $20,000 of income and paid $15,000 to Beneficiary A. The trust retains the remaining income. Calculate the tax,

In 2021 the Williams Irrevocable Trust earned $20,000 of income and paid $15,000 to Beneficiary A. The trust retains the remaining income. Calculate the tax, if any, the trust must pay on this income (show your work).

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