Shobi is a trust vehicle. The net income from the trust is $120,000 and gross dividend of $2,400 and is distributed as follows: 40% to the widower 20% to a daughter and the 50% of dividend aged 49 and is working with an annual salary of $92,000 30% to a son and 50% of dividend who is an undischarged bankrupt 10% to a grandson aged 16 years old who runs a lemonade stall and makes a profit of $7,100 Explain