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 2000 be distributed to him each year the estate is open.in 2018 a non financial year,the estates only receipts were 1500 of rental income. to fulfill the requirements of the will,the personal representative distributed 1500 from income and 500 from principal. for the purpose of determining the income distribution deduction on form 1041,schedule B, the estate will report:a) 2000 as a first tier distribution:b) 1500 as a first tier distribution and 500 as a second tier distribution:c) 500 as a first tier distribution and 1500 as a second tier distribution:d) 2000 as a second tier distribution