Problem: The Latimer Trust instrument directs that all income be paid annually to Laura Lee Latimer for life with remainder to Laura Lee's son Lance Latimer or his estate. The trust instrument does not authorize the trustee to make charitable contributions. The Latimer Trust owns a 15% interest in LLL Partnership, which operates a retail store. A Schedule K-1 the Latimer Trust received from the partnership reported, among other information, that the trust's share of charitable contributions made by the partnership for 2010 was $350. The trust had DNI of $25,000.
What charitable contribution deduction, if any, may the trust deduct? Is the trust a simple or complex Trust in 2010?