Problem: Reinus is a trust with a calendar year end. During the year, the trustee made a distribution of $12,000 from trust income to Reinus's sole beneficiary. The following additional information pertains to the trust's income and disbursements for the year. For the calendar year, what was the trust's distributable net income (DNI)? Trust Income Taxable interest $85,000 Net long-term capital gains allocable to corpus 10,000 Trust Disbursements Administrative expenses attributable to taxable income $24,000 Charitable contributions from gross income to a public charity, made under the terms of the will 19,000