The Yellow Trust incurred $10,000 of portfolio income. Its corporate trustee paid fiduciary fees of $1,000 therefrom. Yellow's accounting income is distributed as follows: - $5,000 to income beneficiary Larry. - $4,000 to pay part of the high school tuition bills for Carrie, the daughter of Yellow's grantor Marcia. How much gross income does Marcia include with respect to these trust activities? a. $4.000 b. $0 c. $10,000 d. $9,000