Following the conversion of an income trust to a unitrust, the trustee shall consider the unitrust amount as paid from the following sources, which are listed in order of priority:

1. (1)
   Net accounting income determined under this chapter as if the trust were not a unitrust;
2. (2)
   Ordinary income not allocable to net accounting income;
3. (3)
   Net realized short-term capital gains;
4. (4)
   Net realized long-term capital gains; and
5. (5)
   The principal of the trust.