. The Sam Trust operates a welding business. Its current-year cost recovery deductions properly amount to $75,000. Sam's accounting income was $100,000, of which $40,000 was distributed to first-tier beneficiary Chuck, $25,000 was distributed to second-tier beneficiary Ruby, and $35,000 was accumulated by the trustee. Ruby also received a $25,000 discretionary corpus distribution. Sam's DNI was $80,000. Identify the treatment of Sam's cost recovery deductions