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?