Question 2 (5 Marks) A trust's receipts and accruals comprise rentals of R100 000 and royalties of R50 000. Its deductions and allowances amount to R165 000, of which R160 000 relates to its rentals and R5 000 to its royalties. The beneficiary has a vested right to the rentals but not to the royalties. No royalty income was distributed to the beneficiary. Determine the taxable income of the beneficiary for the 2022 year of assessment and the total amount that should be carried forward to the trust.