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24. Fred, a cash-basis taxpayer, died on January 15, 2018. In 2019, the estate made a 59,000 distribution from estate income to Fred's sole heir. The estate had $20,000 of taxable interest and a $10,000 net long-term capital gain allocable to corpus. The estate incurred $5,000 in expenses attributable to the estate income. What is the estate's distributable net income (DNI)? A) $15,000 B) $20,000 C) $25,000 D) $30,000