An estate has the following income:
Rental income | $5,000 |
Interest income | 3,000 |
Dividend income | 1,000 |
The interest income was immediately conveyed to the appropriate beneficiary. The dividends were given to charity as per the decedent’s will. What is the taxable income of the estate?
a. $4,400.
b. $5,000.
c. $8,000.
d. $8,400.
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