Upon his death three years ago, Mr. Williamsons will provided for the creation of a trust. The will required that any income distributed by the trust be allocated 50% to his wife, Mrs. Williamson, and 12.5% to each of his four children. During 2019, the trust had the following income and (expense): Non-Eligible (15%) Dividends from Canadian Corporations $20,000 Interest from Canadian Sources 10,000 Interest Expense on Money Borrowed to Acquire Shares ( 1,000) For 2019, the beneficiaries and the trustees jointly agreed that all income received by the trust, except for $5,000 of the interest, would be paid to the beneficiaries. What is the taxable income attributable to Mrs. Williamson for the year from the trust?

A. $12,000. B. $12,500. C. $13,500. D. $15,800.