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Which of the following is true of distributable net income (DNI)? A. It is compotes by reference to the treatment of items B. It is

Which of the following is true of distributable net income (DNI)?

A. It is compotes by reference to the treatment of items

B. It is only necessary to be computed for a complex trust.

C. It is computed starting with taxable income of the trust or estate and making adjustments specified by the internal revenue code

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