Mrs. A died on June 30 of the current year. According to the terms of her will, $20,000 was paid to each of her three children prior to the end of the year. Additionally, the estate was to pay from earnings $20,000 to each child in the current year. In the current year, the estate had net earnings of $30,000. Assuming no charitable contributions were made, how much income will each child report? A. $40,000 ordinary income. B. $0 C. $10,000 ordinary income. D. $30,000 ordinary income