The Gordan Trust is an irrevocable trust that pays discretionary income to the beneficiary, Carson. Carson is a partner in a partnership in which he materially participates, and his basis as of $12/31/2022$ was $$1,000,000.$ For $2023,$ the trust had $$70,000$ of corporate bond interest, net of expenses, and no other income. It did not make any distributions to Carson in $2023.$ It is now February $1,2024,$ and Carson has just learned that his share of loss from the partnership for $2023$ will be $$80,000.$ Carson has other ordinary income for $2023$ of $$50,000.$ The trustee anticipates distributing $$70,000$ cash to Carson before the end of February. Carson claims the standard deduction and files as a single individual. Show a comparative mathematical analysis of the alternatives scenarios and provide a summary discussion of the alternatives and your recommendation to the trustee.