§ 8161. Mandatory disbursements from income.

    A trustee shall make the following disbursements from income:

    (1) Interest, except interest on death taxes.

    (2) Ordinary repairs.

    (3) Real estate and other regularly recurring taxes assessed against principal.

    (4) Recurring premiums on fire or other insurance covering the loss of a principal asset or the loss of income from, or use of, the asset.