Rosa and Sam Costello are the only two beneficiaries of a discretionary trust created by their father during his lifetime. Rosa aged 23 years resides in Italy and is a non- resident for Australian tax purposes. Sam aged 16 years is a resident of Australia. During the 2019/20 tax year the trustee received a dividend of $6,300 (net of tax) from a company resident in Italy, on which withholding tax of 10% had been deducted at source, and a fully franked dividend of $8,800 from a resident Australian company. The trustee resolved to distribute the income equally among the two beneficiaries. Advise the Australian income tax liability of both beneficiaries (Rosa and Sam) on the distributions for the 2019/20 tax year. Do NOT make a distribution table, do not calculate tax amounts but must clearly state the following. Trust net income; whether or not the beneficiary is presently entitled; whether or not the beneficiary is under a legal disability (with reasons); which sections of the ITAA apply to make the income assessable; who is assessed on each amount; and tax rate applicable to each amount.