The Allwardt Trust is a simple trust that correctly uses the calendar year for tax purposes. Its income beneficiaries (Lucy and Ethel) are entitled to the trust's annual accounting income in shares of one-half each. For the current tax year, Allwardt reports the following. a. How much income is each beneficiary entitled to receive? s b. What is the trust's DNI? s c. What is the trust's taxable income? s d. How much gross income is reported by each of the beneficiaries? s For 2022, the Guess Trust retains all of its income items, which include only $227,200 of net investment income and $61,500 of profits from an active business operation. Round your answer to the nearest dollar. Guess incurs an additional tax on net investment income (NIIT) of $