ASHLEY PETERSON DIED ON JUNE 30, 2017. PURSUANT TO HER WILL, HER ESTATE WILL DISTRIBUTE $20,000 TO EACH OF HER THREE CHILDREN EACH YEAR UNTIL THE ESTATE IS SETTLED. IN 2017, THE ESTATE HAD $30,000 OF DISTRIBUTAL NET INCOME (DNI) HOW MUCH WILL EACH CHILD REPORT ON THEIR 2017 TAX RETURN? THE DISTRIBUTION IS NOT A SPECIFIC BEQUEST.