Assume that a "simple trust" receives $$30,000$ of Sec. $1245$ income which is allocable to corpus and $$20,000$ of tax exempt interest. B is a sole beneficiary.Calculate:$($a$)$ FNI$($b$)$ Gross income$($c$)$TTI $($taxable income without the distribution deduction$)($d$)$DNI$($e$)651$ deduction$($f$)$TI of trust$($g$)652($a$)$ amount$-$ DrE $80151$e $102($h$)$Character of $652$ amount$($i$)$ Net taxable to