Phillip died last year, leaving all his property to his three children. This year, Phillip's estate had $25,000 in distributable net income. The executor of Phillip's estate, who has full discretion as to when income is to be distributed, made a cash payment of $10,000 to each of the children. What is the amount of the estate's distribution deduction? A. $25,000 B. $30,000 C. $20,000 D. $10,000