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 Del, receive cash distributions of $20,000 each. How much of each class of income is deemed to have been distributed to Brenda? To Del?