In the Current Year, a Trust Has Distributable Net Income

question 94

Multiple Choice

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.

Understand the psychological changes and adjustments in late adulthood.

Identify various theories related to aging and their implications on social and physical activity.

Recognize the significance of physical and social activities in enhancing the well-being of older adults.

Appreciate the role of ego and body transcendence in facing age-related declines.