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Question - This year, the Nano Trust reported $50,000 of trust accounting income, $75,000 in taxable income before distribution deduction, no tax-exempt income and $60,000 in distributable net income (DNI). Also during this year, Nano actually distributed $30,000 cash to Horatio, its sole income beneficiary. Nano is a simple trust. Nano's distribution deduction is:
a. $60,000.
b. $50,000.
c. $30,000.
d. $40,000.
e. $70,000.
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