Problem $3$: In $2025,$ Will Smith$$s trust received $$43,000$ in taxable interest; $$85,000$ in rents; $$4\mathrm{.}7$M in the sale of an IRC $1031$ property that Will swapped in $2015$ for $$2\mathrm{.}3$M; $$73,800$ in dividends; $$803,000$ in royalties from the song $$Getting Jiggy With It$$; and $$175,000$ in interest from muni bonds. Please calculate the fiduciary accounting income $($FAI$)$ and federal gross income $($GI$)$ of the trust in $2025.$ Please provide the IRC section for items of gross income.