143.341.  Missouri taxable income of resident estate or trust. — 1.  The Missouri taxable income of a resident estate or trust means its federal taxable income subject to the modifications in this section.

  2.  There shall be subtracted the amount if any that the federal personal exemption deduction allowable to the estate or trust exceeds its federal taxable income without its personal exemption deduction.

  3.  There shall be added or subtracted, as the case may be, the modifications described in sections 143.121 and 143.141, and there shall be subtracted the federal income tax deduction provided in section 143.171.  These additions and subtractions shall only apply to the extent that they are not determinants of the federal distributable net income of the estate or trust.

  4.  There shall be added or subtracted, as the case may be, the share of the estate or trust in the fiduciary adjustment determined under section 143.351.