The Emerson estate has distributable net income (DNI) of $20,000 on its2020return. The only distribution the executor made during the year was $10,000, paid to the decedent's son, Sam. The distribution was made to fulfill a bequest stated in the decedent's will, which required that one payment of $10,000 be paid to Sam within 6 months of Mr.Emerson's death. Which of the following statements is true regarding who will pay tax on the estate's income?

• A.
• Sam is not required to pay tax on the distribution.
• B.
• Sam must pay tax on $10,000.
• C.
• None of the answers are correct.
• D.
• Sam must pay tax on $20,000.