The Coroneo Trust, a simple trust, has capital gains of $4,000, taxable interest income of $3,000, and tax-exempt interest income of $2,000 for the current year. The only trust expense for the current year is trustee fees of $1,000. The trust agreement stipulates that 50 percent of the trustee fees are allocated to corpus and 50 percent are allocated to income. What is the amount of trust accounting income for the year? A. $4,000 B. $4,500 C. $6,500 D. $8,000