Trust A has two beneficiaries, Jimmy and Johnny. The trustee is required to distribute $20,000 of income to Jimmy and has discretion to make any other distributions of income or principal. The trust has $30,000 of DNI for 2014. The trustee made the following distributions in 2014: Jimmy received $20,000 income and Jimmy and Johnny each received $20,000 of principal. How much income will the trust, Jimmy, and Johnny be taxed on in 2014?