During the Current Year,the Madison Trust Received $40,000 of Taxable

During the current year,the Madison Trust received $40,000 of taxable interest income,paid trustee's commissions of $4,000,and had no other income or expenses.The trust instrument requires that $20,000 be paid annually to Marilyn,and $40,000 be paid annually to Domingo.How much gross income must Marilyn and Domingo recognize?

A) $20,000 by Marilyn and $40,000 by Domingo.
B) $20,000 by Marilyn and $20,000 by Domingo.
C) $12,000 by Marilyn and $24,000 by Domingo.
D) $18,000 by Marilyn and $18,000 by Domingo.