Trust - reporting taxable income distributions

My complex trust I am reporting for has a capital loss carryover and minimal but still positive ($894) adjusted total income. I have already distributed more than the DNI ($3890) - effectively covering the full taxable income (principal/corpus and taxable income). Can I report a lower distribution amount of taxable income resulting in a lower distribution deduction so the trust and beneficiaries share the income tax due? My worksheet shows beneficiaries and trust % of the accounting income as roughly 30% and 70 % respectively. Is that a proper treatment or reporting?