Ashley Peterson died on June 30 2018 pursuant to her will her estate will distribute 20.000 to each of her three children each year until the estate is settled. in 2018 the estate had 30.000distributable net income (DNI) all of which was ordinary income all of which was ordinary income in 2018. . how much will each child report on their 2018 tax return note the distribution is not a specific bequest