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?