if net income is $200,000

trustee decides to distribute the trust income to 2 beneficiaries

1. age 14 who has no other income $416
2. age 26 the balance. he has 2,000 interest income, A capital gain from a sale of a yacht of 3,000; this asset has been held for 11 months prior to the CGT (A1) event on 30 June 2018 and was purchased for $5,500 (no GST). what is his trust income