Problem
Trevor reported a $63,000 coronavirus-related distribution on his 2020 Form 8915-E and spread the income over three years, 2020 through 2022. Trevor made repayments of $21,000 in 2020 and in 2021, but only made a repayment of $6,000 in 2022. How much of the distribution, if any, would Trevor be required to recognize as income in 2022?