Fred,a Cash-Basis Taxpayer,died on January 15,2012

Fred,a cash-basis taxpayer,died on January 15,2012.In 2013,the estate made a $9,000 distribution from estate income to Fred's sole heir.The estate had $20,000 of taxable interest and a $10,000 net long-term capital gain allocable to corpus.The estate incurred $5,000 in expenses attributable to the estate income.What is the estate's distributable net income (DNI) ?

A) $15,000
B) $20,000
C) $25,000
D) $30,000