Scenario: The Heredia Trust is a complex trust. In Year 3, the Heredia Trust had various items of income and expense as indicated below.

Instructions: For each item below, please indicate how much, if any, should be included in the calculation of distributable net income for Year 3. Enter all items as positive numbers

1	What is the total DNI in Year 3?
2	Assuming distributions to beneficiaries in Year 3 are $45,000, what is the income distribution deduction?