Pam creates an irrevocable trust with the following terms:$$Upon her death, the trustee is to immediately distribute a specific bequest of $$90,000$ to her good friend, Creed.$$The remainder of the income and principal is to be distributed to Michael in the discretion of the trustee.$$In the first year after Pam$$s death the trustee distributes $$90,000$ to Creed and $$10,000$ to Michael. In the same year the trust has $$10,000$ in DNI.$$Which of the following is true?

a$.$ All $$10,000$ in DNI is distributed to Michael.

b$.$ Creed and Michael equally split the $$10,000$ in DNI because they both received distributions.

c$.$ Creed will receive $$9,000$ in DNI and Michael will receive $$1,000$ in DNI.

d$.$ The trust will pay all of the income tax.