The Twist Trust has qenerated $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 Hemandez, lackson, and Twist may daim under the following assumptions. If an amount is zero, enter " 0 ". Do not round any division. .