Reinus, a cash basis taxpayer, died on February 3. During the year, the estate's executor made a distribution of $12,000 estate Income to Relnus's sole heir and adopted a calendar year to determine the estate's taxable income. The following additional information pertains to the estate's Income and disbursements for the year. For the calendar year, what was the estate's distributable net income (DNI)? Estate Income Taxable interest Net long-term capital gains allocable to corpus Estate Disbursements Administrative expenses attributable to taxable income Charitable contributions from gross Income to a public charity, made under the terms of the will Ca. $39,000 b. $42,000 Oc. $58,000 d. $65,000 $85,000 10,000 $24,000 19,000