Following the death of Darren Alba in 2022, the Estate of the Late Darren Alba reported trust net income of $200,000 for the 2023 income year. The trust deed specified that 50% of trust income was to be distributed to Darren's widow Cindy and 25% to his son Brock (aged 19) with the balance to be retained in the trust. Which of the following specifies the correct tax treatment of trust income from the above information?

Cindy will be assessed on $100,000 under section 97

 The Trustee will withhold tax from Brock's entitlement of $50,000

The Trustee will be assessed on $50,000 under section 99A 

All of the Trust's net income must be allocate for the 2023 income year