Apple Trust Reports Net Accounting Income of $40,000, All from Taxable

Apple Trust reports net accounting income of $40,000, all from taxable sources. The trustee is required to distribute $15,000 annually to Megan. The trustee also makes discretionary distributions of $30,000, $7,500 to Megan and $22,500 to Caroline. The trust pays $5,000 of the discretionary distributions from corpus. What is the amount of the distribution deduction?

A) $45,000
B) $30,000
C) $40,000
D) $15,000