On December 1, 2017, Bigham Corporation pays a dividend of $4.00 on each share of its common stock. Vanessa and Gena, two unrelated shareholders, each own 5,000 shares of the stock. Vanessa has owned her stock for two years while Gena purchased her stock on November 3, 2017. How does each shareholder treat the $20,000 dividend from Bigham?

The $20,000 that Vanessa receives is ____________ and the $20,000 that Gena receives is ____________.