The Reagan Trust Has Distributable Net Income for the Year

The Reagan Trust has distributable net income for the year of $200,000 and no income from tax-exempt sources.Under the terms of the trust instrument, the trustee must distribute $180,000 to Chloe and $120,000 to Sierra.After paying these amounts, the trustee is empowered to make additional distributions at its discretion.Exercising this authority, the trustee distributes an additional $75,000 to Chloe and $75,000 to Sierra.How much gross income from the trust must Chloe recognize?

A) $195,000.
B) $120,000.
C) $86,667.
D) $80,000.
E) $75,000.