4: [10 Marks] Trusts At the Tobin Family Trust owns a farm at Broad ford. The trust was created in 1997 by Brian Tobin(Senior) Andrew Tobin 60000 Jean Tobin 60000 Emma Tobin (18 years old) 20000 Steven Tobin (16 years old) 20000 160000 The distribution was affected by the making of a book entry in the accounts on 16 August 2019. On 17 November 2019, the beneficiaries received half, or $80000, of the total amount. The remaining $80000 was reinvested in the farm business. Advise the trustees and beneficiaries of their tax liability in respect of the above distributions