Irma and Darrell were divorced on November 1, 2019, after 22 years of marriage. Their current year's income received before the divorce was as follows:
Darrell's Salary = $78,000
Irma's Salary = $90,000
Rent on rental units purchased by Darrell 25 years ago = $110,000
Dividends on stock Irma inherited from her grandfather 10 years ago = $700
Interest on a savings account in Irma's name funded with her salary = $320
Allocate the income to Irma and Darrell assuming that they live in Washington: