The Dolce Estate reports the following items for the current tax year.

Dividend income	$50,000
Taxable interest income	8,000
Passive activity income	30,000
Tax-exempt interest income	12,000
Distributable net income	$100,000

Dolce's two noncharitable income beneficiaries, Brenda and Del, receive cash distributions of $20,000 each.

How much of each class of income is deemed to have been distributed to Brenda? To Del?

	Amount			Income Type
Beneficiary	Received	Dividends	Taxable Interest	Exempt Interest	Passive
Brenda	$		$		$		$		$
Del	$
Totals in DNI			$		$		$		$