f. The trustee for the benefit of the children approved disbursements in the amount of $32,000. Disbursements are first considered to be a distribution of available trust income and then as a distribution of trust principal.
g. Trustee’s fees in the amount of $10,000 were paid. All such fees are to be allocated equally between principal and income.
h. Eight percent bonds with a face value of $80,000 were purchased for $84,000. The bonds have a remaining life of five years, and any premium is to be amortized.
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