thomas living trust was established in 2018. it became irrevocable upon Thomas death in 2021. according to the terms of the trust, all trust income plus 10,000 in principle is to be distributed annually to thomas daughter, harriet. this year, the trustee distributed trust income of 4,000 plus 10,000 of principal. distributable net income was 3,000. none of these amounts included tax exempt income. what is the total amont taxable to harriet?