Jacko Limited, a New Zealand resident company, pays a net and fully imputed dividend for the year ended 31 March 2023 to the following shareholders. a. Kate, a New Zealand tax resident, receives a net dividend of $28,800 from Jacko Limited. Kates annual salary income is $90,000 and has a PAYE tax credit of $20,620. b. Richie Co, a New Zealand resident company, receives a net dividend of $86,400 from Jacko Limited. Richie Co. has a tax loss of $25,000 (after taking into account of the dividend from Jacko Limited) c. Trust Co, a trustee of a New Zealand complying trust, receives a net dividend of $57,600 from Jacko Limited. Trust Co. has resolved to retain the dividend as trustee income. Determine: how each of the shareholders are taxed, the balance of tax to pay or how excess tax credits are treated Show all workings