Estimated Tax for Estate Filing - California

I have been using TurboTax Business to file a California Estate Tax Return since 2008.

All income (100%) passes through the estate and is distributed to the beneficiary; therefore, the estate never owes any taxes. When the return is complete, TurboTax creates a K-1 to document the income and distribution to the beneficiary. The beneficiary makes quarterly tax payments to the State.

This year, TurboTax is showing a line for estimated taxes owed by the trust.  In the 14 years using TurboTax for this filing, this is the first time I am seeing this.  I do not find any change in the California Tax Code.

If all income is distributed to the beneficiary, why would the trust be required to pay any tax?