The trust income received by the Atom Trust this year includes gross rent income of $$40,000,$ expenses attributable to the rents of $$30,000,$ and tax$-$exempt interest from state bonds of $$20,000.$ Under the trust agreement, the trustee is to pay $30\%$ of the annual trust accounting income to the United Way, a qualifying organization. The charitable deduction associated with this gift is limited to $$3,000.$

a$.$ True

b$.$ False