Bill Johnson's will provides that $10,000 a year would be paid to his widow and $5,000 a year to his son out of the estate's income. There were no charitable contributions made. If the estate's distributable net income for the year was $12,000, how much of the distribution to Bill's son is taxable to him? Calculator A $8,000 B $4,000 C $10,000 D $5,000