For the first five months of its existence (August through December 2013), the Estate of Amy Ennis had gross income (net of expenses) of $7,000 per month. For January through July 2014, the executor estimates that the estate will have gross income (net of expenses) totaling $5,000. The estate's sole beneficiary is Amy's uncle, Joe, who is a calendar year taxpayer. Joe incurred a large NOL from his sole proprietorship years ago, and $34,000 of the NOL carryover remains but expires at the end of 2013. During 2013, Joe's only income was $9,000 from part-time employment. What tax issues should the executor of Amy's estate consider with respect to distributions of the estate's income?