In the 2020-21 income tax year, the Geller family discretionary trust had a total taxable income of $150,000 which consisted of $140,000 rental income and $10,000 capital gains (after applying 50% CGT discount). Monica Geller, the trustee, is seeking your advice on how to exercise her discretion to distribute the trust income among the following beneficiaries (all are Australian tax residents): Angus Geller - who is 15 year-old high school student and has no other income. Brett Geller - who is 25 years old and earns $8,000 in other income. Cristina Geller - who is 40 years old and earns $80,000 salary income, and has a carried forward capital loss of $10,000. Donald Geller - who is 70 years old and earns $60,000 from a complying superannuation fund (a private super fund). Required: Ignoring all other potential factors and issues, discuss what would be the best distribution allocation to minimise the overall tax paid on trust income for 2020-21 income tax year and fill in the amounts in the table below). Show all workings