I always assume 25% heads, 70% hearts, and 5% tails if your getting proper stratification and separation in your columns. So if your charging 300 gallons of 100 proof you should have 150 gallons of ethanol, equating to 37.5 gallons heads, 112.5 gallons of hearts, and 7.5 gallons of tails. Obviously this is assuming a good fermentation and stripping run practices.
Cheers!