I am working on a Trust tax return.  The Trust paid significant medical expenses for the beneficiary's wife (let's say $ 30,000).  Now if the capital gain from stock sales ($ 15,000) was used towards it that would be considered a distribution.  So if the DNI deduction is $ 15,000 what amount  can the beneficiary claim  on 1040 Sch A?   Only the amount used in the DNI?