The gray trust contains the following provision : I direct the income from the trust be distributed equally between my children, Cora and Kara Gray, for 10 years. At the end of that time, the principal shall be divided between my grandchildren, Jason, Justin, and Jerrin Gray. In the final year, the trust has an unused capital loss of $6,000. How is it allocated between the beneficiaries?

A $1,200 each to Cora, Kara, Jason, Justin, and Jerrin Gray.

B $1,500 to Cora and Kara, and $1,000 to Jason, Justin, and Jerrin Gray.

C $2,000 to Jason, Justin, and Jerrin Gray.

D $3,000 to Kara and Cora