Joan died April 17, 2017. 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 2017 . . . . . . . . . . . . . . . . . . . . . . . 5,000

August 2017 . . .. . . . . . . . . . . . . . . . .. . 10,000

March 2018 .  . . . . . . . . . . . . . . . . . . .. . 12,000

August 2018 . . . . . . . . . . . . . . . . . . . . . 14, 000

The 2017 and 2018 distributions do not exceed DNI. How much income should Kathy report on her 2017 return as a result of the distributions from the estate? On her 2018 return?