20 points into tk. Always. Some people like putting only 16 in to make it a 1:1 ratio, but it doesn't work nearly as well. Full 20 points!
As for es, some people like 75 absorb, truthfully, I like to go 90 when using a regular cta/spirit switch, but be able to get 95 if you're in a team duel with a barb, so you can use a memory to cast es instead.