Distributions require planning to optimize (minimize) tax liability.
If this were a "simple" trust (all income is required to be distributed, whether distributed or not), then you would not be able to allocate less than the entire amount of the dividend income received (i.e., $41,000 would be deemed to be distributed and reported on the K-1).
However, it appears as if this trust is not a simple trust (i.e,, you have the discretion as to how much, if any, income to distribute). Therefore, you could have managed the distribution as you saw fit, and in a manner that optimized results, during the 2021 tax year (or within 65 days after the close if you made a 663(b) election). Instead, you purportedly distributed all of the income ("more than enough") to the beneficiary prior to the end of 2021. As a result, a different (lower) figure (e.g., $38,000) cannot be allocated to the beneficiary at this point; the actual distribution of all of the income has the effect of passing all of the DNI ($41,000 here) to the beneficiary.
