A resident company pays a $7,000 fully franked dividend to each of its five shareholders. Explain how its shareholders are taxed assuming their relevant details are as follows: - Tom is a resident who has salary income of $60,000; - Teresa is a resident who has no other income; - R Co is a resident private company that has a tax loss of $1,000; - Super Co. is a trustee of a complying superannuation fund that has no other income; and - F Co. is a company that is resident in the UK and has no other income.