Matt and Julie are married and file separate tax returns. Matts salary is $50,000 and Julies is $100,000. Matt also owns a rental property that he inherited from his mother. That property produced $20,000 of rental income. Julie used part of her salary to purchase shares of Apple, Inc. stock. The stock paid Julie $2,000 of dividends. Who is taxed on the income and how much do they each report on their tax return?