The Roosevelt Trust Generated a Net Operating Loss This Year

The Roosevelt Trust generated a net operating loss this year of $300,000.The Trust terminates December 31, 2009.Sienna receives $200,000 of corpus upon termination and Barry receives the remaining $300,000.Both Sienna and Barry are calendar year taxpayers.Which of the following statements is correct?

A) Neither beneficiary gets a deduction this year.
B) Sienna deducts $150,000.
C) Barry deducts $180,000.
D) Sienna and Barry each deduct $150,000.
E) Sienna, Barry, and the Trust each deduct $100,000.