A resident company that has a corporate tax rate for imputation purposes of 30% pays a $15,500 dividend with $8,500 of franking credits allocated to it to each of its five shareholders. Explain how its shareholders are taxed assuming their relevant details are as follows: Berry is a resident who has salary income of $35000. Jenny is a resident who has no other income. F Co is a resident private company that pays tax at the rate of 25.5% Luxury Co is trustee of a complying superannuation fund that has no other income K Co is a company that is resident in the United States and has no other income.