The trustee of the Pieper Trust can distribute any amount of accounting income and corpus to the trusts beneficiaries, Lydia and Kent. 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 80,000 Fiduciarys fees-allocable to corpus 9,000 The trustee distributed $26,000 to Lydia and $13,000 to Kent. a. What is Piepers trust accounting income. b. What is Piepers DNI? c. What is Piepers taxable income? d. What amounts are taxed to each of the beneficiaries