On May 5, 2021, Mark died and his estate made a $12,000 distribution to his sole heir during 2021. The estate adopted a calendar year for its income tax purpose. The estates 2021 gross income includes $65,000 taxable interest and $5,000 net long-term capital gain allocable to corpus. During the year, the estate incurred and paid $14,000 administrative expenses. Upon Marks will, $9,000 was contributed to a qualified organization from the estate. What is the estates 2021 distributable net income (DNI)?