Distribution deduction of the trust

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In the current year, a trust has distributable net income (DNI) of $30,000. During the year, the trust makes a mandatory distribution to Sarah of $5,000 and a discretionary distribution of $10,000 to Kyle. The trust has no tax-exempt income. The distribution deduction of the trust is:

a. $30,000

b. $15,000

c. $10,000

d. $5,000

Reference no: EM13127503

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