What amount is the widow required to include in gross income

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Question - The will of the decedent established a trust for the benefit of his wife and two sons. The trust states that the trustee shall pay to the widow $25,000 a year and $12,500 a year to each of his two sons. There are no charitable contributions. The DNI of the trust, all taxable income, is $48,000. What amount is the widow required to include in her gross income?

a. $25,000.

b. $24,000.

c. $12,500.

d. $12,300.

Reference no: EM132138485

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