The Jones Family Trust (An Inter-Vivos Discretionary Trust) Incurred a $12,000

The Jones Family Trust (an inter-vivos discretionary trust) incurred a $12,000 loss in the 2019/20 tax year. During the 2019/20 tax year the only income derived by the trust was a dividend of $10,000 received from XZY Ltd franked to 60%. The trustee wishes to distribute any available net trust income to the sole beneficiary: Frank Jones, aged 46.
Which of the following distributions could be made to Frank Jones?

A) Net trust income of $571 and an imputation credit of $2,571
B) Net trust income of $2,571 and an imputation credit of $2,571
C) Net trust income of $0 and an imputation credit of $2,571
D) Net trust income of $2,571 and an imputation credit of $4,287