The entity reports the following transactions for the $2022$ tax year. The trustee accumulates all accounting income for the year.

Operating income from a business $$545,000$

Dividend income, all from U$.$S$.$ corporations

$(20\%$ tax rate$)32,700$

Interest income, City of San Antonio bonds $4,360,000$

Trustee fees, deductible portion $(16,350)$

Net rental losses, passive activity $(109,000)$