In the current year, a trust has distributable net income (DNI) of $30,000. During the year, the trust makes a mandatory distribution to Sarah of $5,000 and a discretionary distribution of $10,000 to Kyle. The trust has no tax-exempt income. The distribution deduction of the trust is

A) $30,000.

B) $15,000.

C) $10,000.

D) $5,000.

Please provide an explanation for your answer, thank you!