Required information

$[$The following information applies to the questions displayed below.$]$

Julio and Milania are owners of Falcons Corporation, an S corporation. Each owns $50$ percent of Falcons Corporation. In year $1,$ Julio and Milania each received distributions of $$14,000$ from Falcons Corporation.

$\backslash$table$[[\backslash$table$[[$Falcons Corporation $($an S Corporation$)],[$Income Statement$],[$December $31,$ Year $1$ and Year $2]]],[,$Year $1,$Year $2],[$Sales revenue,$$330,000,$$$460,000],[$Cost of goods sold,$(42,000),(65,000)],[$Salary to owners Julio and Milania,$(40,000),(80,000)],[$Employee wages,$(30,000),(60,000)],[$Depreciation expense,$(20,000),(40,000)],[$Section $179$ expense,$(30,000),(50,000)],[$Interest income $($related to business income$),10,000,18,500],[$Municipal bond income,$1,300,\{$:$[3,600],[3,60])],[$Government fines,$0,(3,000)],[$Overall net income,$$179,300,$$$184,100],[$Distributions$,$$$28,000,$$$50,000]]$

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 $$230,000$ of qualified property $($unadjusted basis$).$

$\backslash$table$[[,$Amount,$\backslash$table$[[$Allocated to$],[$Julio$]],\backslash$table$[[$Allocated to$],[$Milania$]]],[$Ordinary Income,,$$855,950,$$$85,950],[$Distributions$,28,000,,],[$Section $179$ expense,$30,000,45,000,30,000],[$Municipal bond income,$1,300,,],[$Qualified business income,,,$],[$Allocated wages,$$(40,000),,],[$Unadjusted basis of qualified property,,,$]]$