The Eagleton Trust Generated Distributable Net Income (DNI)this Year of $120,000,one-Third

The Eagleton Trust generated distributable net income (DNI) this year of $120,000,one-third of which was portfolio income,and the balance of which was exempt interest.Under the terms of the trust,Clara Eagleton is to receive an annual income distribution of $40,000.At the discretion of the trustee,additional distributions can be made to Clara,or to Clark Eagleton III.This year,the trustee's distributions to Clara totaled $50,000.Clark received $100,000.How much of the trust's DNI is assigned to Clark?

A) $60,000.
B) $70,000.
C) $72,727.
D) $100,000.