Ashley Peterson died on September 6, 2018. Pursuant to her will, her estate will distribute $28,000 to each of her three children each year until the estate is settled. In 2018, the estate had $42,000 of distributable net income(DNI) all of which was ordinary income. There was no tax exempt income included in 2018. How much will each child report on ther 2018 tax return? Note: The distribution is not a specific bequest.

A) $0

B) $14,000 ordinary income

C) $28,000 ordinary income

D) $42,000 ordinary income