A trust has net accounting income of $24,000 and incurs a trustee’s fee of $1,000 in its principal account. What is its distribution deduction under the following situations: 

a. It distributes $24,000, and all of its income is from taxable sources.
b. It distributes $24,000, and it has tax-exempt income (net of allocable expenses) of $2,000.
c. It distributes $10,000, and all of its income is from taxable sources.