Jul$$o and M$$lan$$a are owners of faicons Lorporation, an b corporation. tach owns bu percent of faicons Corporation. In year $1,$ Julio and Milania each received distributions of $$10,000$ from Falcons Corporation.

a$.$ What amount of ordinary income and separately stated items are allocated to them for year $1$ based on the information above? Assume that Falcons Corporation has $$220,000$ of qualified property $($unadjusted basis$).$

$\backslash$table$[[,$Amount,$\backslash$table$[[$Allocated to$],[$Julio$]],\backslash$table$[[$Allocated to$],[$Milania$]]],[$Ordinary Income,,,$],[$Sales revenue,,,$],[$Cost of goods sold,,,$],[$Section $179$ expense,,,$],[$Municipal bond income,,,$],[$Depreciation expense,,,$]]$