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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?
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