Mary is the sole beneficiary of a trust to whom the trustee is required by the terms of the trust agreement to distribute all current income. During the taxable year the trust has $10,000 of DNI. The trustee makes no distributions to Mary. a. Mary is understandably upset. b. Mary is taxable on the DNI. c. Mary is not taxable on the DNI. d. Mary reports the DNI income on her 1040 and has a good claim for refund on the income tax she paid.