The Williams Trust Was Established Six Years Ago

The Williams Trust was established six years ago. The trust document allows the trustee to distribute income in its discretion to beneficiaries Carol and Karen for the next 15 years. The trust will then be terminated and the trust assets will be divided equally between Carol and Karen. Capital gains are part of principal.
The current year income and expenses of the trust are reported below.
Amounts Allocable To
Income Principal
Dividends $15,000
Rental income from land 2,500
Tax-exempt interest 7,500
Rental expenses 500
Trustee's fees $600
Tax return preparation fee 250
Capital gain on stock sale (stock purchased four years ago) 6,000
Distribution of net accounting income to:
Carol 7,000
Karen 3,500
Payment of estimated tax 2,620 1,680
Compute (a) distributable net income (DNI), (b) distribution deduction, (c) trust taxable income, and (d) Carol's and Karen's reportable income and its classification. Charge all of the deductible expenses against the rental income.