Maria died in the current year. A simple trust has a long-term capital gain allocable to corpus of $10,000, taxable interest income of $2,500, and qualified dividends of $5,000. What is the trust's distributable net income? She and her daughter Carla owned real estate valued at $900,000. Thirty years ago, Maria paid $30,000 of the original purchase price and Carla paid $60,000. What amount is includable in Maria's gross estate?