Which of the following statements is accurate regarding distributable net income (DNI)? *

Distributable net income (DNI) always includes capital gain income.

In a simple trust or a decedent's estate, DNI is always equal to the income required to be distributed currently.

If the trust document requires an amount to be distributed currently, that amount does not always equal the amount of DNI that is available.

The trust or estate's exemption amount is not included in DNI.