The Twist. Trust has generated $60,000 in depreciation deductions for the year. Its accounting income is $75,000. In computing this amount, pursuant to the trust document, depreciation was allocated to corpus. Accounting income was distributed at the trustee's discretion: $25,000 to Hernandez and $50,000 to Jackson. Compute the depreclation deductions that Hernandez, Jackson, and Twist may claim under the following assumptions. If an amount Is zero, enter " 0". Do not round any division