Estate return w/Farm Income

[Acownt4it]

Can anyone help me?
I have an estate return. The Estate had Farm income (Schedule F) of $32,000 for the year with $28,000 of expenses giving a Net Profit of $5000.
I'm okay with that so far.
The income is distributed to a Trust.
My problem is:
The GROSS Farm Income ($32,000) is distributed on the K-1, Line 14 - Other Income with a code F.
Line 5-Other portfolio and nonbusiness income has $5000 (the net profit).

Why does the $32000 pass through to the beneficiary (the Trust)?

I am so confused.

[Bees Knees]

Line 14 of the K-1 is an information number. It goes to line 42, page 2, of the beneficiary’s Schedule E. Line 42 on the Schedule E is a reconciliation line. It does not figure into taxable income. It is used to determine if at least two-thirds of your gross income is from farming or fishing. Farmers can avoid the underpayment of estimated tax penalty when they file their return by March 1st and pay all taxes due by that date.

[Jiggers]

Estate Return with Schedule F

Don't forget the depreciation on the stepped-up basis of all farm assets. This includes breeding livestock (Cows, Bulls), barns, fences, pens, gates, cattleguards, tractors, equipment, etc. If the fences are not itemized on the estate inventory and included in the land value, you should get someone who installs fences to give an estimate of the value and break that out of the land price and depreciate it.

Just some hints, especially with the net farm profit.

[Acownt4it]

Thanks

for coming to my rescue Bees and Jiggers.
I was totally confused on this one.