The trustee of the Sammy Trust can distribute any amount of accounting income and corpus to d. $18,000 taxable interest income to both.

the trusts 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 gainsallocable to corpus 10,000

Fiduciarys feesallocable to corpus 6,000

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

a. What is Sammys trust accounting income?

b. What is Sammys DNI?

c. What is Sammys taxable income?

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