The Roz Trust Has Distributable Net Income for the Year

question 13

Multiple Choice

The Roz Trust has distributable net income for the year of $100,000 and no income from tax-exempt sources.Under the terms of the trust instrument,the trustee is required to distribute $30,000 to Roger and $60,000 to Sally.After payment of these amounts,the trustee is empowered to make additional distributions at its discretion.Exercising this authority,the trustee distributes an additional $40,000 to Roger,and $40,000 to Sally.How much income from the trust must Sally recognize?

• A)$70,000.
• B)$65,000.
• C)$60,000.
• D)$30,000.

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Definitions:

Pericardium

The thin, sac-like membrane surrounding the heart, providing protection and contributing to its function.

Myocardium

The muscular tissue of the heart that is responsible for its contraction and the pumping of blood.

Myocardium

The thick, muscular tissue that makes up the middle layer of the heart wall, responsible for pumping blood through the cardiovascular system.

Heart Layer

The anatomical layers of the heart, typically referring to the endocardium, myocardium, and epicardium that make up the heart's structure.