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Under Megan's will, $10,000 a year is to be paid to his widow and $5,000 a year is to be paid to his daughter out

Under Megan's will, $10,000 a year is to be paid to his widow and $5,000 a year is to be paid to his daughter out of the estates income during the period of estate administration. No charitable contributions are made by the estate. During 2022, the estate made the required distributions and the estates distributable net income was $12,000. How much of the $10,000 distribution received from the estate must Megan's widow include in her 2022 gross income?

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