The LMN Trust is a simple trust that correctly uses the calendar year for tax purposes. Its income beneficiaries (Kathie, Lynn, Mark, and Norelle) are entitled to the trusts annual accounting income in shares of one-fourth each. For the current calendar year, the trust has ordinary income of $80,000, a long-term capital gain of $20,000 (allocable to corpus), and a trustee commission expense of $4,000 (allocable to corpus). Use the format of Figure 28.3 in the text to address the following items. a. How much income is each beneficiary entitled to receive? b. What is the trusts DNI? c. What is the trusts taxable income? d. How much is taxed to each of the beneficiaries