Ashley, a cash$-$basis taxpayer, died on February $3.$ During the year, the estate's executor made a distribution of $$20,000$ 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, $$70,000$

Net tax$-$exempt interest, $$34,000$

Net long$-$term capital gains allocable to corpus, $$8,000$

Estate disbursements:

Administrative expenses attributable to taxable income, $$18,000$

Charitable contributions from gross income to a public charity, made under the terms of the will, $$6,000$

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