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A Simple Trust Has the Following Results  DNI $60,000 Net tax-exempt interest 8,000 Net accounting income 62,000\begin{array} { l r } \text { DNI } & \$ 60,000 \\\text { Net tax-exempt interest } & 8,000 \\\text { Net accounting income } & 62,000\end{array}

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A simple trust has the following results:  DNI $60,000 Net tax-exempt interest 8,000 Net accounting income 62,000\begin{array} { l r } \text { DNI } & \$ 60,000 \\\text { Net tax-exempt interest } & 8,000 \\\text { Net accounting income } & 62,000\end{array} Calculate the distribution deduction.


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