Complex Trust - Distributions to Beneficiaries - Required vs Other Amounts

[staticvoid]

I'm helping the trustee of a complex trust with the 2018 Federal Fiduciary Return. In 2018 the trust sold all shares of a fund, resulting in total proceeds of about $70k. The cap gains totaled about $20k. The trust also had $14k in cash prior to the sale. Everything except for about $4k in cash was distributed to beneficiaries in 2018. On account of all income-producing assets being sold I plan on marking the return as the final return.

In the TurboTax software the part that I have a question about is on the screen titled "How Much Was Distributed to Each Beneficiary," where for each beneficiary there is a box for "Required Amount (First Tier)" and "Other Amount (Second Tier)". Ultimately I believe this translates to Form 1041, Schedule B, lines 8-11. Additionally, according to TurboTax, the "trust's accounting income this year" appears to be around $20k (the total for the capital gains), but about $80k was actually distributed. 

What amount do I enter for the "Required Amount (First Tier)"? Should it simply match the trust's accounting income this year?

What amount do I enter for "Other Amounts (Second Tier)"? I presume it should total what was actually distributed minus whatever I allocate under Required Amount.

Thanks in advance.

Additional information, in case it makes any difference:

The trust was established in CA; the entirety of the shares that were sold (with exception to those that were a result of dividend reinvestment) were originally purchased by the settlor, before they were transferred to the trust; the settlor passed away in 2011; and two of the beneficiaries live in OR.

[ScruffyCurmudgeon]

The first distribution is that required and by IRC and it sounds the Trust documents that would be distributable net income (which is generally net ordinary taxable income less allowable expenses taken by the Trust, plus any tax-exempt    Income such as interest of a municipality); second would be corpus or principal to the extent allowed by state law in California and if Trust documents so provide.  Note that it is very atypical and most states do not allow distribution of capital gain or loss except in the terminal, final, year.

The Trust files both a Form 1041 and California Form 541.  The Schedules K-1 to the Oregonians establish their obligation to include in their Forms 1040 and Form OR-40.