Joan died April 17, 2016. Joans executor chose March 31 as the tax year end for the

Question:

Joan died April 17, 2016. Joan’s executor chose March 31 as the tax year end for the estate. The estate’s only beneficiary, Kathy, reports on a calendar year. The executor of Joan’s estate makes the following distributions to Kathy:

June 2016........................ $ 5,000
August 2016 .................. 10,000
March 2017 .................. 12,000
August 2017 .................. 14,000

The 2016 and 2017 distributions do not exceed DNI. How much income should Kathy report on her 2016 return as a result of the distributions from the estate? On her 2017 return?