following the death of Darren Alba in $2022,$ the estate of the late Darren Alba reported trust net income of $$200,000$ for the $2023$ income year.

The trust deed specified that $50\%$ of trust income was to be distributed to Darren's widow Cindy and $25\%$ to his son Brock $($aged $19)$ with the balance to be retained in the trust.

Which of the following is specifies the correct tax treatment of trust income from the above information?

Cindy will be assessed on $$100,000$ under section $97$

The Trustee will withhold tax from Brock$$s entitlement of $$50,000$

The trustee will be assessed on $$50,000$ under $99$A

all of the trust's net income must be allocate for the $2023$ income year