During the 2021/2022 Tax year, Porter Chrystan created the blind trust, an inter vivos trust to provide services to his psychiatry practice. The net income of the trust for the 2021/2022 tax year was $270,000. The trust is to be distributed as follows: Josh (aged 43) 50% Marise (aged 62) 10% Scott (aged 18) 15% Barnaby (aged 17) 10% The balance is to be accumulated and applied at the trustee's discretion for beneficiaries. There were two discretionary distributions made: $6,000 was paid towards Barnaby's education. $9,000 was paid to Ford Credit to pay off a debt incurred by Scott who is currently under medical supervision as he has been pronounced insane. Barnaby worked at Hillbily Pizza for 8 hours per week and derived gross wages of $5000 (PAYG tax withheld $440) during the year. He also received income of $7000 from a deceased estate (including franking credits of $400) Prepare schedule (covering all beneficiaries) nominating: Name of the Beneficiary Whether or not the beneficiary is Presently entitled Whether or not the beneficiary is under a legal disability Which section of the Act apply to make the income assessable Who is assessed on each amount The amount retained or distributed. Calculate tax payable by the trustee. Calculate tax payable by Barnaby.