Based on the following table answer the last question: Assuming distributions to beneficiaries in Year 3 are $45,000, what is the income distribution deduction?

Part 1
Scenario: The Heredia Trust is a complex trust. In Year 3, the Heredia Trust had various items of income and expense as indicated below.
Instructions: For each item below, please indicate how much, if any, should be included in the calculation of distributable net income for Year 3. Enter all items as positive numbers
	Item	Amount in DNI
1	Corporate Bond interest received in the amount of $500.	$500
2	Municipal Bond interest received in the amount of $600.	$600
3	A stock that was purchased 2 years ago for $2,500 was sold for $6,500.	$0
4	Rental income of $5,500.	$4,000
5	Rental expenses of $1,500.	(Net rental income - $5,500 - 1,500 = 4,000) (See above column for total included in DNI)
6	Trustee fee in the amount of $2,700 allocated 60% to principal and 40% to income.	$1,080
Part 2
Please answer the following questions:
1	What is the total DNI in Year 3?	$6,180
2	Assuming distributions to beneficiaries in Year 3 are $45,000, what is the income distribution deduction?