Mr$.$ Mkhize, aged $50,$ has two sons who are both unmarried and over the age of $18$ at the end of the current year of assessment. Mr$.$ Mkhize earned income of R $650000$ and did not have any other deductions, while his sons did not earn any taxable income for the current year. He will pay normal tax before rebates of R$181167(($R$650000$ R$584200$~ $39\%)+$ R$155505).$ This is tax of $27,87\%.$

If Mr$.$ Mkhize set up a trust which both his sons are beneficiaries and he donated R $400000$ of his income to the trust where the trustees distributed to both beneficiaries in equal share, determine the tax consequences of Mr$.$ Mkhize and his sons and the impact on tax liability