8,000 The Dolce Estate reports the following items for the current tax year. Dividend Income $50,000 Taxable interest income Passive activity income 30,000 Tax-exempt interest income 12,000 Distributable net income $100,000 Dolce's two noncharitable income beneficiaries, Brenda and Dev, receive cash distributions of $20,000 each. How much of each class of income is deemed to have been distributed to Brenda? To Dev? Amount Income Type Beneficiary Received Dividends Taxable Exempt Interest Passive Interest Brenda 20,000 10,000 1,600 6,000 X Dev 20,000 10,000 1,600 6,000 x Totals in DNI 20,000 3,200 12,000 X 30,000 X