A trustee distributes $10,000 of income to each of nine beneficiaries of the trust. The trust had $40,000 of tax-exempt interest income during the year and $80,000 of taxable income. The trust agreement does not specify the type of income to be distributed to any beneficiary.

a. How much oft he $10,000 distribution to each beneficiary is taxable income to each beneficiary?

b. Would your answer to (a) change if the trust agreement specifies that taxexempt income should be distributed to beneficiaries 1-4 and taxable income should be distributed to beneficiaries 5-9?