The Dolce Estate reports the following items for the current tax year.
|
Dividend income
|
$50,000
|
|
Taxable interest income
|
8,000
|
|
Passive activity income
|
30,000
|
|
Tax-exempt interest income
|
12,000
|
|
Distributable net income
|
$100,000
|
Dolce's two noncharitable income beneficiaries, Brenda and Del, receive cash distributions of $20,000 each. How much of each class of income is deemed to have been distributed to Brenda? To Del?