Gross Income Sourced at the Beneficiary Level

I have read many entries on how to figure the gross income sourced at the Beneficiary level on a K-1 from a trust. I am reading conflicting information. I read to add boxes 1-8 excluding 2b to get the gross income but then I also read use box 14E amount and also read to use line 3e from Form 1116. These 3 different ways give me 3 different totals for gross income sourced at the beneficiary level. If I add boxes 1-8, it includes ordinary dividends, and capital gains for a total of $4003. If I use box 14E, it is $761 which is only the ordinary dividends listed in box 2a (it does not include the capital gains in box 4a). If I use line 3e on Form 1116, it is $7318 (same amount listed for both beneficiaries) which is the total income before deductions on line 9 of Form1041. The beneficiaries receive net income after deductions. So which is the correct way?

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