Raff died in 2018, leaving her entire estate to her only child. raff’s will gave full discretion to the estate’s executor with regard to distributions of income. for 2019, the estate’s distributable net income was $15,000, of which $9,000 was paid to the beneficiary; no income was tax-exempt. what amount can be claimed on the estate’s 2019 income tax return for the distributions deduction?