The trustee of the Wicks Trust has the discretion to distribute the income or corpus of the trust in any proportion between the two beneficiaries of the trust, Yvonne and Myra. Under the trust instrument, Yvonne must receive $40,000 from the trust every year. In the current year, the trust's accounting income is $150,000, and its DNI is $140,000. In addition to the required $40,000, the trustee pays Yvonne $50,000 and Myra $50,000. What amount income is recognized by the beneficiaries as the result of the distributions? Round any division to three decimal place and use in subsequent computations. If an amount is zero, enter "0".

a. Yvonne: First-tier Distribution of ($40,000) and Second-tier Distribution of ?

. b. Myra: First-tier Distribution of ($0) and Second-tier Distribution of ?