K&T Company is a partnership with two equal partners, Kai and Taonga. The partnership has income for the year of $58,800 before guaranteed payments. Guaranteed payments of $35,280 are paid to Kai during the year. Calculate the amount of income that should be reported by Kai and Taonga from the partnership for the year.

Kai should report income of:	$fill in the blank 1
Taonga should report income of:	$fill in the blank 2