Answer the fоllоwing questiоns аbout distributаble net income (DNI). [question 1 of 2] A trust hаs DNI of $44,000 and fiduciary accounting income of $77,000. None of the trust’s income is tax-exempt income. The trust distributes $77,000 to Mindy, its sole beneficiary. What amount of the distribution must Mindy report as taxable income? Why? [question 2 of 2] A trust has DNI and fiduciary accounting income of $90,000. This income includes $60,000 of taxable interest income and $30,000 of tax-exempt interest income. The trustee is required to distribute all the fiduciary accounting income annually, 30 percent to Martin and 70 percent to Nicole. What is the amount and character of income that Martin receives?