The following information relates to the income of the Samuel Family Trust. The trust is not registered for GST and needs to pay their PAYG Instalment amount quarterly. The trust wishes to choose the option which will result in the lowest amount paid. The revenue from investments for the March quarter is as follows:

Residential rental income $ 4 620

Interest on cash invested $ 3 479

Commercial rental income $10 000

The amount given from the ATO as Option 1 - Pay Income tax Instalment Quarterly is $1314.

The rate given from the ATO as Option 2 is - 4.5% a)

A) Calculate what PAYG Instalment they should pay