Identify Which of the Following Statements Is True

Identify which of the following statements is true.

A) In a complex trust, distributable net income (DNI) does not act as a ceiling on the amount of the distribution deduction.
B) Distributable net income (DNI) is not reduced by the charitable contribution deduction when calculating the deductible discretionary distributions for a complex trust.
C) In a complex trust, distributable net income (DNI) is not reduced by the charitable contribution deduction when comparing DNI with the mandatory distributions in order to determine the amount of the distribution deduction.
D) All of the above are false.