Indicate whether the following statements are "True" or "False" regarding distributions by estates and complex trusts.

a$.$ Income that is required to be distributed currently, whether or not it is distributed, is categorized as a first$-$tier distribution.

b$.$ A formula is used to allocate DNI among the appropriate beneficiaries when only first$-$tier distributions are made and those amounts are less than DNI.

c$.$ For the sole purpose of determining the amount of DNI for a complex trust or an estate with more than one beneficiary, the substantially separate and independent shares of different beneficiaries in the trust or estate are treated as separate trusts or estates.