This year, the Suarez Trust generated distributable net income (DNI) of $150,000, two-thirds of which was portfolio income, and the balance of which was exempt interest. Under the terms of the trust, Clara Suarez is to receive an annual income distribution of $30,000. At the discretion of the trustee, additional distributions can be made to Clara, or to Clark Suarez III. This year, the trustee's distributions to Clara totaled $60,000. Clark recelved $90,000. How much of the trust's DNI is assigned to Clark? a. $0, only first-tier distributions are subject to Federal income tax b. $75,000 c. $60,000 d. $90,000