The trustee of the Pieper Trust can distribute any amount of accounting income and corpus to the trust's beneficiaries, Lydia and Avi. This year, the trust incurred the following amounts.

Taxable interest income $40,000

Tax-exempt interest income 20,000

Long-term capital gainsallocable to corpus 80,000

Fiduciary's feesallocable to corpus 9,000

The trustee distributed $26,000 to Lydia and $13,000 to Avi.

What is Pieper's taxable income?

How much is taxed to each of the beneficiaries?

Lydia has ___ of taxable interest and ___of tax-exempt interest.

Avi has ___ of taxable interest and ___ of tax-exempt interest.