Joan died April 17, 2015. Joan's executor chose March 31 as the tax year end for the estate. The estate's only beneficiary, Kathy, reports on a calendar year. The executor of Joan's estate makes the following distributions to Kathy:
June 2015.................................. $ 5,000
August 2015............................... 10,000
March 2016................................ 12,000
August 2016............................... 14,000
The 2015 and 2016 distributions do not exceed DNI. How much income should Kathy report on her 2015 return as a result of the distributions from the estate? On her 2016 return?