d. The trustee made a payment of corpus to Robert’s daughter upon her turning 21 years of age. e. After distributing the required amount of trust income, all available cash with the exception of...

d. The trustee made a payment of corpus to Robert’s daughter upon her turning 21 years of age.

e. After distributing the required amount of trust income, all available cash with the exception of $5,000 of income cash was invested in mutual funds.

Prepare all necessary entries to record the activities of the estate and the trust. Unified transfer tax rates and the exclusion amount as set forth in the text should be used.