The will of Alan Garcia made a specific bequest of $4,000 to Alan's brother, Garrett. In its first year, the estate received income of $3,500. The $4,000 bequest was paid, but no other distributions were made. How is this distribution reported on Form 1041, Schedule B?

$4,000 "Tier 1 distribution" on line 9.

$4,000 "Tier 2" distribution, on line 10.

$0 on both lines 9 and 10.

$500 "Tier 1" distribution on line 9; $3,500 "Tier 2" distribution on line 10.