136. The Willa estate reports $100,000 DNI, composed of $50,000 dividends, $20,000 taxable interest, $10,000 passive income, and $20,000 tax-exempt interest. Willa’s two noncharitable income beneficiaries, Shanna and Tom, receive distributions of $75,000 each. How much of each class of income is deemed to have been distributed to Shanna? To Tom? Use the following template to structure your answer.BeneficiaryAmountReceivedDNI, Income TypeCorpus,Non-taxableDividendsTaxableInterestPassiveExemptInterestShannaTomTotals in DNI137. The trustee of the Miguel Trust can distribute any amount of accounting income and corpus to the trust’s income beneficiaries, Paula and George. This year, the trust incurred the following.Taxable interest income$40,000Tax-exempt interest income20,000Long-term capital gains—allocable to corpus10,000Fiduciary’s fees—allocable to corpus6,000The trustee distributed $40,000 to Paula and $40,000 to George.a.What is Miguel’s trust accounting income?b.What is Miguel’s DNI?c.What is Miguel’s taxable income?d.How much gross income is recognized by each of the beneficiaries?