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| Raff died in 2012 leaving her entire estate to her only child. Raff’s will gave full discretion to the estate’s executor with regard to distributions of income. For 2012, the estate’s distributable net income (DNI) was $15,000, of which $9,000 was paid to the beneficiary. None of the income was tax-exempt. What amount can be claimed on the estate’s 2012 fiduciary income tax return for the distributions deduction? A. $ 6,000 B. $ 9,000 C. $0 D. $15,000 |