The Roz Trust Has Distributable Net Income (DNI)for the Year

The Roz Trust has distributable net income (DNI) for the year of $100,000 and no income from tax-exempt sources.Under the terms of the trust instrument,the trustee must distribute $80,000 to Roger and $80,000 to Sally.After paying these amounts,the trustee is empowered to make additional distributions at its discretion.Exercising this authority,the trustee distributes an additional $40,000 to Roger and $20,000 to Sally.How much gross income from the trust must Roger recognize?

A) $120,000.
B) $100,000.
C) $80,000.
D) $50,000.