The Liu Trust is short of cash. It is required to distribute $100,000 to Yang every year, and that payment is due in six weeks. In its asset corpus, Liu holds a number of investments that are valued at $100,000. One of them is a plot of land with a tax basis to the trust of $80,000. What are the alternative Federal income tax consequences if Liu distributes this land to Yang? Hint: You should consider a trustee election in your answer. If an amount is zero, enter "0" Without a 643(e) election: Distributable net income (DNI) and distribution deduction is Gross income to Liu is s Basis to Yang is $ With a 5643(e) election: Distributable net income (DNI) and distribution deduction is Gross income to Liu is $ Basis to Yang is S