Wally is the sole beneficiary of a trust. The trust paid his Palm Springs Country Club dues directly paid the rent on his automobile and provided him with spending money of $100,000 in 2020. The trust reports for tax purposes that it distributed $200,000 to Wally and had $190,000 in distributable net income [DNI]. Does Wally have to pay tax on any of his distributions from the trust? If so, how much?