This year, the Nano Trust reported $50,000 entity accounting income and $40,000 distributable net income (DNI). Nano distributed $60,000 cash to Horatio, its sole income beneficiary. Nano is a simple trust. Nano's distribution deduction is:

Question 51 options:

	$0.
	$60,000.
	$50,000.
	$40,000.

please do not copy other answers figures are different. thank you