Joan died April 17, 2018. 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:

The 2018 and 2019 distributions do not exceed DNI. How much income should Kathy report on her 2018 return as a result of the distributions from the estate? On her 2019 return?

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June 2018 August 2018 March 2019 August 2019 $ 5,000 10,000 12,000 14,000