Problem: The trustee of the Pieper Trust can distribute any amount of accounting income and corpus to the trust's beneficiaries, Lydia and Avi. This year, the trust incurred the following amounts.
Taxable interest income $40,000
Tax-exempt interest income 20,000
Long-term capital gains-allocable to corpus 80,000
Fiduciary's fees-allocable to corpus 9,000
The trustee distributed $26,000 to Lydia and $13,000 to Avi.
What is Pieper's trust accounting income?
What is Pieper's DNI?
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