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 depreciation deductions that Hernandez, Jackson, and Twist may claim under the following assumptions. If an amount is zero, enter $"0".$ Do not round any division.

Depreciation Deductions

Hernandez Jackson Twist Trust

a$.$ Depreciation deduction allocated to corpus. $fill in the blank $1$

$fill in the blank $2$

$fill in the blank $3$

b$.$ If depreciation was allocated to income. $fill in the blank $4$

$fill in the blank $5$

$fill in the blank $6$

c$.$ If the trustee distributed $$15,000$ each to Hernandez and to Jackson and retained the remaining accounting income. $fill in the blank $7$

$fill in the blank $8$

$fill in the blank $9$