The will of the decedent established a trust for the benefit of his wife and two sons. The trust states that the trustee shall pay to the widow $25,000 a year and $12,500 a year to each of his two sons. There are no charitable contributions. The DNI of the trust, all taxable income, is $48,000. What amount is the widow required to include in her gross income?

a.$25,000.

b.$24,000.

c.$12,500.

d.$12,300.