Joan died April 17, 2019. 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 2019 . . . . . . . . . . . . . . . .  $ 5,000
August 2019 . . . . . . . . . . . . . .  10,000
March 2020 . . . . . . . . . . . . . . . 12,000
August 2020 . . . . . . . . . . . . . .  14,000

The 2019 and 2020 distributions do not exceed DNI. How much income should Kathy report on her 2019 return as a result of the distributions from the estate? On her 2020 return?