The Kilp Sisters Trust is required to distribute $60,000 annually equally to its two income beneficlaries, "Clare and Renee, If tru ncome is not sufficient to pay these amounts, the trustee can invade corpus to the extent necessary. During the current year, the trust generates only taxable interest income and records DNI of $160,000; the trustee distributes $30,000 to Clare and $150,000 to Renee. a. Are these distributions first-tier or second-tier distributions? The distributions which are composed of trust accounting income that is required to be distributed currently come are In this case, that amount would be $ pald ne-half each to Renee and Clare. In addition Renee receives \$ in payments in excess of DNI. b. How much of the $150,000 distributed to Renee is included in her gross income? c. How much of the $30,000 distributed to Clare is included in her gross income