Trust D, a complex trust, is required to distribute $20,000 to its beneficiary under the terms of the trust instrument. The trust's distributable net income is $40,000. The $20,000 is deemed to have been paid from the following items of income (all expenses have been allocated): Rent $ 2,000 Taxable interest 14,000 Dividends 16,000 Tax-exempt interest 8,000 Total $40,000 What is the trust's distribution deduction? A. $15,000 B. $16,000 C. $20,000 D. $19,000