For the Year, the Uldis Trust Has Distributable Net Income

Multiple Choice

For the year, the Uldis Trust has distributable net income (DNI) of $100,000 and no income from tax-exempt sources. Under the terms of the trust instrument, the trustee must distribute $75,000 to Roger and $75,000 to Sally. After paying these amounts, the trustee can make additional distributions at its discretion. Exercising this authority, the Uldis trustee distributes an additional $10,000 to Roger and $30,000 to Sally. How much gross income from the trust must Roger recognize?

A) $10,000
B) $50,000
C) $75,000
D) $85,000