Question 5 of 10. The terms of Allison's will stipulate that the income from her estate be distributed to her son, Frank. It further requires that a minimum of $3,000 be distributed to him each year the estate is open. In 2021, a nonfinal year, the estate's only receipts were $2,500 of rental income. To fulfill the requirements of the will, the personal representative distributed $2,500 from income and $500 from principal. For the purpose of determining the income distribution deduction on Form 1041, Schedule B, how will the estate report the distributions?