Salma Yeo created the Yeo Family Trust, an inter vivos trust to hold family. investments. The trust deed specifies that trust net income is to be distributed as follows: Entitlement to Net Trust Income 25% 20% 25% 20% Beneficiary Scrat (son aged 21, heavily in debt from gambling) Bernice (daughter aged 19, studying full-time) India (daughter aged 17, employed full-time at Supre) Lina (daughter aged 15, attends secondary school) The remaining 10% is to be retained or distributed at the Trustee's discretion. The Trust Deed allows the distribution of any capital gains in the same proportion as other income. During the 2019/20 tax year, the Trust had the following transactions: RECEIPTS Unfranked Dividends from shares Interest from Investments Proceeds from shares in Hubris Ltd on 12 June 2020 - Note 1 $70,000 110,000 60,000 PAYMENTS Payment of education costs for India (part of her share of 25%) Note 1 - The shares in Hubris Ltd were purchased in 2013 at a cost of $20,000. Calculate the Trust Net Income. . 10,000 Prepare a schedule (covering all beneficiaries) nominating: Name of the BENEFICIARY Whether or not the beneficiary is PRESENTLY ENTITLED . Whether or not the beneficiary is under a LEGAL DISABILITY Which SECTIONS of the Act apply to make the income assessable WHO IS ASSESSED on each amount The AMOUNT retained or distributed Lina derived gross salary of $10,000 from a part-time job from which no PAYG tax was withheld. She also had a capital loss of $2,500 from shares given to her by her mother that she had sold in an earlier year. Calculate tax payable by the trustee. Calculate tax payable by Lina.