Trust G$,$ a simple trust, has taxable interest of $$15,000,$ tax$-$exempt interest of $$7,000,$ and a short$-$term capital gain of $$9,000.$ The trust instrument provides that capital gains are allocable to corpus. There are two equal beneficiaries. How much gross income does each beneficiary have from Trust G$?$

A$.$

$$3,500$

B$.$

$$7,500$

C$.$

$$11,000$

D$.$

$$12,000$