Maria is a 50% owner in a partnership, which earned $250,000 in net income during 2020 and paid out $30,000 in distributions in 2020. She also owns 20% of the stock in a C corporation that earned $100,000 and pays a total of $40,000 in dividends to its shareholders in 2020.

The amount of gross income Maria recognizes from the Corporation is_________________, and the amount of gross income Maria recognizes from the Partnership is .__________________________

Please find the numbers in the blank above.