Thomas and Jefferson are partners who share the profits and losses of the T&J Partnership 70% and 30%, respectively. The tax basis of each partner's interest in the partnership as of December 31 of last year was as follows: Thomas, $16,000; Jefferson, $14,000. During the current year, the partnership had ordinary income of $18,000 and a Section 123l loss of $5,000 from the sale of business property. During the year, the partnership distributed $16,000 of cash, proportionately to the two partners in accordance with their partnership interests.

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Thomas' tax basis in his partnership interest on December 31 of the current year is .

Jefferson's tax basis in his partnership interest on December 31 of the current year is .

The amount of taxable income for items related to the partnership that Thomas will report on his current year tax return is .

The amount of taxable income for items related to the partnership that Jefferson will report on his current year tax return is .