The trustee of the Jacob Trust can distribute any amount of accounting income and corpus to the trust$$s income beneficiaries, Paula and George. This year, the trust incurred the following.

Taxable interest income $$40,000$

Tax$-$exempt interest income $20,000$

Long$-$term capital gains$$allocable to corpus $10,000$

Fiduciary$$s fees$$allocable to corpus $6,000$

The trustee distributed $$40,000$ to Paula and $$40,000$ to George.

a$.$ What is Jacob$$s trust accounting income?

b$.$ What is Jacob$$s DNI?

c$.$ What is Jacob$$s taxable income?

d$.$ How much gross income is recognized by each of the beneficiaries