Mr. Hughes died in 2019. Pursuant to his will a testamentary trust was established. The trust instrument requires that 60 percent of the trust income be distributed currently to his wife Donna, for her life and 40 percent of the trust income be distributed to his daughter, Holly, for her life. Also, the trustee is permitted to set aside income as a depreciation reserve. In the current year, depreciation on the trust property amounts to $30,000, and the trustee allocates $10,000 of trust income as a depreciation reserve.

a. What is the amount of the depreciation deduction allowed to the trust?

b. What is the amount of the depreciation deduction allowed to Donna?

c. What is the amount of the depreciation deduction allowed to Holly?