please explain the calculation while answer.

1. Distributions first come out of Current E&P 2. Current E&P is allocated on a prorata basis to distributions made during the year. 3. Accumulated E\&P is applied in chronological order beginning with the earliest distribution. 1. Distributions first come out of Current E&P 2. Current E&P is allocated on a prorata basis to distributions made during the year. 3. Accumulated E\&P is applied in chronological order beginning with the earliest distribution