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The Chainsaw Trust has DNI of $200,000 for the current year. All income of the Trust is taxable interest income. The Chainsaw Trust Agreement requires

The Chainsaw Trust has DNI of $200,000 for the current year. All income of the Trust is taxable interest income. The Chainsaw Trust Agreement requires that the trustee distribute $60,000 to Mountain Man and $60,000 to Mountain Woman. Additionally, the trustee has the power to distribute additional amounts to the two beneficiaries at her discretion. Exercising her power, the trustee distributes an additional $90,000 to Mountain Man and $30,000 to Mountain Woman. How much trust income must Mountain Woman report on her personal income tax return?

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