Explain how the Zhou discretionary family trust with the following particulars could distribute residual income to minimize tax at the end of the 2021 income year, given the following:

Taxable income of $60,000 at the end of the income year.

A choice of three beneficiaries, all of whom could be made presently entitled to a portion of the income and are a resident of Australia for tax purposes:

Fred who is 45 and has other taxable income of $28,000.

Samantha who is 20 and has no other income.

Beth who is 16 and has no other income.

When answering the question please:

Work out the most tax effective way of distributing the trust income, show the workings.

Complete tax calculations for each of the three individuals, including offsets and levies. ( 15 marks )