John's business sells computer supplies. All the shares of this company are owned by a holding company. The shares of the holding company are owned by John and a family trust for the benefit of John's wife Brenda, 49, and their children Adrian 23, and Tracey, 16. Brenda works part-time in the business. Adrian is a full-time university student and is away from home for most of the year. He has never worked for the plumbing supply company or contributed to its business. Tracy is a high school student. The computer supply company pays a dividend to the holding company in 2022, which then pays a dividend of the same amount to the family trust. The trust distributes half the amount to Brenda, 25% to Tracy and 25% to Adrian. These amounts are included in their 2022 income for tax purposes. What are the tax issues in this situation?