Lyon, a cash basis taxpayer, died on January 15 of the current year. During the current year, the estate executor made the required periodic distribution of $9,000 from estate income to Lyon’s sole heir. The following information pertains to the estate’s income and disbursements for the year. For the current calendar year, what was the estate’s distributable net income (DNI)?

Estate Income

Taxable interest .........................................................$ 20,000

Net long-term capital gains allocable to corpus .......10,000

Estate Disbursements
Administrative expenses attributable to taxable income $5,000
a. $15,000
b. $20,000
c. $25,000
d. $30,000