21. The Eagleton Trust generated Distributable Net Income this year of $100,000, one- third of which was portfolio income, and the balance of which was exempt interest. Under the terms of the trust, Clara Eagleton is to receive an annual income distribution of $40,000. At the discretion of the trustee, additional Income distributions can be made to Clara, or to Clark Eagleton III. This year, the trustee's distributions to Clara totaled $70,000. Clark received $60,000. How much of the trust's distributable net Income is assigned to Clark? a. $100,000, under the "generation-skip" rule b. $60,000 c. $46,154 d. $40,000 8. $0