The Gideon Thomas Living Trust was established in 2018. It became irrevocable upon Gideon's death in 2021. According to the terms of the trust, all trust income plus $10,000 in principal is to be distributed annually to Gideon's daughter, Harriet. This year, the trustee distributed trust income of $4,000 plus $10,000 of principal. Distributable net income was $3,000. None of these amounts include tax-exempt income. How much does the trust make in Tier 1 distributions?

$3,000

$4,000

$11,000

$14,000