Please explain.

1. Gene leaves her Honda Fit with Intown Motors for routine maintenance. On its return, the interior of the car is greasy and the exterior is scratched and dented. Who suffers the loss and why?
2. Ingrid is the trustee of a trust in which Jens has a life estate and Karin has the remainder interest. The trust property is a farm. The farm is leased to Lars, who pays the rent to the trust. Property taxes are paid annually on the farm. Long-term improvements are occasionally made and paid for. A section of the farms land is sold to Margo, one of the farms neighbors. How are the payments for taxes and improvements classified (ordinary or extraordinary)? How are the receipts of rent and the proceeds from the land sale classified? To whom are these costs and benefits allocated?