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 yesr the estate is open. In 2021, a nonfinal year, the estate's only receipts were $2,500 of rental income. To fulfill the requirementsee 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?

a. $3,000 as a first tier distribution

b. $2,500 as a first tier distribution and $500 as a second tier distribution

c. $500 as a first-tier distribution and $2,500 as a second-tier didtribution.

d. $3,000 as a second tier distribution