This year, the Nano Trust reported $50,000 of trust accounting income, $75,000 in taxable income before distribution deduction, no tax-exempt income and $60,000 in distributable net income (DNI). Also during this year, Nano actually distributed $30,000 cash to Horatio, its sole income beneficiary. Nano is a simple trust. Nanos distribution deduction is:

a. $60,000.

b. $50,000.

c. $30,000.

d. $40,000.

e. $70,000.