step by step please.

24. Fred, a cash-basis taxpayer, died on January 15, 2018. In 2019, the estate made a $9,000 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 25. In the current year, a trust has distributable net income (DNI) of $30,000. During the year, the trust makes a mandatory distribution to Sarah of $5,000 and a discretionary distribution of $10,000 to Kyle. The trust has no tax-exempt income. The distribution deduction of the trust is A) $30,000 B) $15,000 C) $10,000 D) $5,000 24. Fred, a cash-basis taxpayer, died on January 15, 2018. In 2019, the estate made a $9,000 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 25. In the current year, a trust has distributable net income (DNI) of $30,000. During the year, the trust makes a mandatory distribution to Sarah of $5,000 and a discretionary distribution of $10,000 to Kyle. The trust has no tax-exempt income. The distribution deduction of the trust is A) $30,000 B) $15,000 C) $10,000 D) $5,000