The Dolce Estate reports the following items for the current tax year. 

Dividend income.....................................$ 50,000 

Taxable interest income..............................8,000

 Passive activity income............................30,000 

Tax-exempt interest income....................12,000 

Distributable net income.....................$100,000

Dolce’s two noncharitable income beneficiaries, Brenda and Dev, receive cash distributions of $20,000 each. How much of each class of income is deemed to have been distributed to Brenda? To Dev?