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Distributable Net Income Practice Test

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Q1

Lake Trust, a simple trust, reported the following items of income and expense during the year:

  • Dividend income: $2,500
  • Taxable interest income: 2,000
  • Capital gains (allocable to corpus): 5,000
  • Accounting fees (allocable to income): (500)
  • Trustee fees (allocable to income): (750)

What is Lake's distributable net income?

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