A complex trust is required to distribute $20,000 and $30,000 annually to its beneficiaries, Bart and Thelma, respectively. In addition, it can distribute other amounts at its discretion. In Year 1, it had DNI of $62,000 and distributed $20,000 to Bart and $47,000 to Thelma. All of its income is from dividends. In Year 2, it had DNI of $66,000 and distributed $25,000 to Bart and $36,000 to Thelma. Again, all of its income is from dividends. Determine the amount of income each beneficiary should report with respect to the distributions for each year.