Patrick, a cash basis taxpayer, died on February 3 of this year. Through the end of the year, the estate’s executor made cash distributions of $1,500 to Patrick’s brother, the sole heir of the estate. The following is additional information related to Patrick’s estate.
Estate             Income
$7,500.........Taxable rental income
$8,000.........Taxable interest
Estate         Disbursements
$2,500.........Charitable contributions from gross income to a public charity, made under the terms of the will.

What was the estate’s distributable net income (DNI) for the year?

a. $15,500

b. $13,000

c. $11,500

d. $5,000