shobi is a trust vehicle. The net income from the trust is $120,000 and is distributed as follows: 40% to the widower, 20% to a daughter aged 49 and is working with an annual salary of $92,000, 30% to a son who is an undischarged bankrupt, 10% to a grandson aged 16 years old who runs a lemonade stall and make a profit of $7,100. Calculate the tax payable