The Ricardo trust is a simple trust that correctly uses the calendar year for tax purposes. Its income beneficiaries (Lucy and Ethel) are entitled to the trust's annual accounting income in shares of one-half each. For the current calendar year, the trust generates ordinary income of $50,000, a long-term capital gain of $25,000 (allocable to income), and a trustee commission expense of $10,000 (allocable to corpus). Use the format of Figure 28.3 to address the following items. a. How much income is each beneficiary entitled to receive? b. What is the trust DNI? c. What is the trust's taxable income? d. How much gross income is reported be each of the beneficiaries