Under the terms of the Razz Trust, the trustee has complete discretion as to the timing of the distributions from Razz' current accounting Income. The depreciation deduction allowable to Razz in the current year is $120,000 and the trust agreement allocates all depreciation expense to corpus. In the current year, the trustee distributes 25% of trust accounting Income to Al and 45% of the trust accounting income to Bo. The trust may claim a depreciation deduction of: a. b. C. d. 8. $0. $30,000. $36,000. $54,000. $120,000.