Ashley, a cash

$-$

basis taxpayer, died on February

$3$

$.$

$$During the year, the estate's executor made a distribution of $

$2$

$0$

$,$

$0$

$0$

$0$

$$from estate income to Ashley's sole heir and adopted a calendar year to determine the estate's taxable income. The following additional information pertains to the estate's income and disbursements for the year:

Estate income:

Taxable interest, $

$7$

$0$

$,$

$0$

$0$

$0$

Net tax

$-$

exempt interest, $

$3$

$4$

$,$

$0$

$0$

$0$

Net long

$-$

term capital gains allocable to corpus, $

$8$

$,$

$0$

$0$

$0$

Estate disbursements:

Administrative expenses attributable to taxable income, $

$1$

$8$

$,$

$0$

$0$

$0$

Charitable contributions from gross income to a public charity, made under the terms of the will, $

$6$

$,$

$0$

$0$

$0$

Calculate the estate

$$

s income distribution deduction for the year. Show work for partial credit.