有人可以帮吗看下这个遗产税的题目吗，谢谢！

Leela懒牙刷

Someone gave the personal representative to make nonpro rata distributions to two residuary beneficiaries for Tig&Jim. For this tax yea(Fair Market Value as F and Adjusted Basis as A).
T: Land $100,000 (F) $25,000 (A)
Stock $100,000 (F) $25,000(A)
Cash $ 0
J: Land $ 50,000 (F) $ 50,000(A)
Stock $ 50,000(F) $ 50,000(A)
Cash $100,000
How should we report on our income this year if the trust has DNI of 200,000.
If Tig only received the stock with a fair market value of $100,000 and an adjusted basis of $25,000, how should she report?