Joan died April 17, 2022. 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:

The 2022 and 2023 distributions do not exceed DNI. How much income should Kathy report on her 2022 return as a result of the distributions from the estate? On her 2023 return?

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June 2022 August 2022 $ 5,000 10,000 March 2023 12,000 August 2023 14,000