ions for 1970 through 1976 as follows: Year 1970 1971 1972 1973 1974 1975 i 1976 (Distributable amount $100 WA $100 I $100 I iS-ll (' $100 $100 iQualifyina distribution Q $250 $70 $140 $60 $75 $105 (ii) The qualifying distributions made in 1971 will be treated under paragraph (d) of this section as