Antiques Pty Lid made three frankable distributions during the 2020/2021 franking period as follows: * December 2020: $200,000 which is franked to 50% * April 2021: $240,000 which is franked to 50%, and * June 2021: $230,000 which is franked to 80%. Required 3) Advise Antiques Lid of their benchmark franking percentage ( b) Determine the tax consequences for the distributions paid during the 2020/2021 franking period including any extra taves paid and any adjustments to the franking account