Shield other and DR

[Theo Stern]

Ok the Shield Other spell basically splits damage between two people. See below:

Spoiler:

This spell wards the subject and creates a mystic connection between you and the subject so that some of its wounds are transferred to you. The subject gains a +1 deflection bonus to AC and a +1 resistance bonus on saves. Additionally, the subject takes only half damage from all wounds and attacks (including those dealt by special abilities) that deal hit point damage. The amount of damage not taken by the warded creature is taken by you. Forms of harm that do not involve hit points, such as charm effects, temporary ability damage, level draining, and death effects, are not affected. If the subject suffers a reduction of hit points from a lowered Constitution score, the reduction is not split with you because it is not hit point damage. When the spell ends, subsequent damage is no longer divided between the subject and you, but damage already split is not reassigned to the subject.
Here is my question-

If you and the subject of the spell move out of range of each other, the spell ends.

My question is if either the caster or the recipient has DR, how does this spell interact with the DR?

Say Joe casts the spell on Bob. If Bob gets hit for 16 damage and Joe has 5 DR would Bob take 8 damage and Joe 3?

What if Bob had the 5 DR, would you apply the DR first and then split the damage? so they would both take 5? or would you split it and then apply the DR to Bob only resulting in 3 points to Bob and 8 to Joe?

If they both have DR do they both take only 3?

[Grick]

Theo Stern wrote:

if either the caster or the recipient has DR, how does this spell interact with the DR?

JJ Says when an incorporeal creature has DR, you apply DR after the damage is halved.

So I would say split the damage, then apply DR, resistances, etc.

[Theo Stern]

Grick wrote:

Theo Stern wrote:

if either the caster or the recipient has DR, how does this spell interact with the DR?

JJ Says when an incorporeal creature has DR, you apply DR after the damage is halved.

So I would say split the damage, then apply DR, resistances, etc.

Good reasoning thanks