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The distributable net income ( DNI) for the aoshiro estate is $27,000, including $4,800 or tax- exempt interest income. If the executor distributes $9,000 to

The distributable net income ( DNI) for the aoshiro estate is $27,000, including $4,800 or tax- exempt interest income. If the executor distributes $9,000 to the beneficiaries in a year other than the final year, what amount may be taken as an income distribution deduction?

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