The Nixon Trust Has Distributable Net Income for the Year

The Nixon Trust has distributable net income for the year of $300,000 and no income from tax-exempt sources.Under the terms of the trust instrument, the trustee must distribute $75,000 to Harrison and $225,000 to Patsy.After paying these amounts, the trustee is empowered to make additional distributions at its discretion.Exercising this authority, the trustee distributes an additional $30,000 to Harrison and $30,000 to Patsy.How much gross income from the trust must Harrison recognize?

A) $300,000.
B) $225,000.
C) $212,500.
D) $75,000.
E) $30,000.