Refer to Problem C:14-42. How would your answer change if instead the trust were a complex trust

Question:

Refer to Problem C:14-42. How would your answer change if instead the trust were a complex trust that makes no distributions in 2015 and 2016? Assume the trust earns $8,000 of corporate bond interest income each year.
Problem C:14-42
A simple trust had a long-term capital loss of $10,000 for 2015 and a long-term capital gain of $15,000 for 2016. Its net accounting income and DNI are equal. Explain the tax treatment for the 2015 capital loss assuming the trust is in existence at the end of 2017.