Turbotax business 1041 trust line 21

[shell06]

I am the trustee of a complex trust that is required to distribute all income, but is also allowed to distribute principle. Turbo tax enters $100 on Line 21, but I believe it should be $300. 

According to the IRS website for line 21: 

 Trusts required to distribute all in-
come currently. A trust whose
governing instrument requires that all 
income be distributed currently is
allowed a $300 exemption, even if it
distributed amounts other than income
during the tax year.

Is Turbotax wrong?

[shell06]

Thanks for your help!