The Merrill estate reports $$100,000$ DNI composed of $$50,000$ dividends, $$20,000$ taxable interest, $$10,000$ passive income, and $$20,000$ tax$-$exempt interest. Merrill's two noncharitable income beneficiaries, Kinyon and Luke, receive distributions of $$75,000$ each. How much of each class of income is deemed to have been distributed to Kinyon? To Luke? Use the following template to structure your answer.

$\backslash$table$[[$Beneficiary$,\backslash$table$[[$Amount$],[$Received$]],$DNI, Income Type,$\backslash$table$[[$Corpus$,],[$Nontaxable$]]],[$Dividends$,\backslash$table$[[$Taxable$],[$Interest$]],$Passive,$\backslash$table$[[$Exempt$],[$Interest$]]],[$Kinyon$],[$Luke$],[$Totals in DN$,,,,,,]]$

ANSWER