How to Classify Estate Distributions?

[rsbrux at yahoo.com]

Please excuse my posting this here.  It is really more a question about accounting rather than one about GnuCash, but I have searched the web diligently without finding an answer and hope that another GC user can give me a tip.
I am preparing the accounting for my mother's estate using GC 2.29 and can't figure out what to do with the distributions to beneficiaries.  The forms I have found online treat distributions as a top level account.  However, even if I do that (violating the oft-cited advice that one should create sub-accounts instead of adding to GC's default top level accounts) I still have to give the account a type.  There are 3 possibilities in the drop-down list which seem as though they might apply:
- Expense
- Liability
- Account Payable
but none seem quite right.
What has anyone confronted with a similar situation done?
TIA!