Two part question: 1) If an irrevocable trust allows the trustee to distribute both principal and income to a beneficiary, may the trustee distribute a capital gain to a beneficiary in order for the beneficiary to pay the capital gains tax? 2) If, instead, the trust does not distribute the gain to the beneficiary, can the beneficiary pay the capital gains tax or must the gain be distributed in order for the beneficiary to pay the capital gains tax on it?