In the year of termination, a trust incurs a $30,000 NOL. In addition, it has a $80,000 NOL carryover from the two preceding tax years. The trust distributes 40% of its assets to Brett, 30% of its assets to Jake, and 30% of its assets to Victoria. How much of the NOL can Jake (who has $150,000 of gross income) deduct on his return in the year that the trust terminates