Question: Deer Haven Trust's total income for the current year is $20,000, consisting of $5,000 dividend income and $15,000 capital gain. The trustee fees for the current year are $10,000. The trust agreement does not stipulate how trustee fees are to be allocated between corpus and accounting income, but applicable state law provides that trust administrative expenses are to be allocated equally between trust corpus and trust accounting income. How much of the $10,000 trustee fees are to be allocated to trust accounting income for the current year?