In its first tax year, the Vasquez Estate generated $50,000 of taxable interest income and $30,000 of tax-exempt interest income. It paid fiduciary fees of $8,000. The estate is subject to a 35% marginal estate tax rate and a 40% marginal income tax rate.

a. How should the executor assign the deductions for the payment of the fees? Do not round your intermediate computations.

The most favorable allocation would be $___________ deduction assigned to the estate return and $ __________ assigned the estate's income tax return.