The Biltmore Trust is a simple trust. Crawford is its sole beneficiary. In the current year, the trust earns $17,125 in taxable interest and $42,813 in tax-exempt interest. In addition, the trust recognizes a $2,250 long-term capital gain. The trustee assesses a fee of $10,703 for the year. If the trust agreement allocates fees and capital gains to corpus, trust accounting income is $ . However, if the trust agreement allocates the fiduciarys fees to income, the trust accounting income is $ .