In $2017/2018,$ assume that the Johnson family discretionary trust will earn rental income of $$100,000$ from a property in Canberra. Grandma Johnson is the trustee and the beneficiaries of the trust are her daughter Lila $($aged $45),$ her grandson Max $($aged $20)$ and her granddaughter Millie $($aged $19).$ They all live together in Turner, Canberra. For the $2017/2018$ income year, assume that Grandma Johnson allocates $$50,000$ to her daughter Lila, $$10,000$ to her grandson Max and $$10,000$ to her granddaughter, Millie. The trust deed contains a provision which provides that any income which is not specifically allocated by the trustee is to be divided equally among the three beneficiaries. From $25$ May to $15$ July $2018,$ assume that Millie is in America on holiday. Which of the below responses is correct?

$($a$)$Lila is only presently entitled to trust income in the amount of $$50,000.$

$($b$)$Max is presently entitled to trust income in the amount of $$20,000$; Millie is also presently entitled to trust income in the amount of $$20,000.$

$($c$)$Under s$99$A ITAA$36,$ Grandma Johnson will incur penalty rates of tax on $$30,000.$

$($d$)$Grandma Johnson will have to pay tax on Millie$$s behalf under s$98$ ITAA$36$ because Millie will be a non$-$resident at the end of the income year.

$($e$)($b$)$ and $($d$).$