The Jones Family Trust has the following income characteristics for the year available to distribute to the two beneficiaries, A and B: Net business income$10,000 Net capital gains$36,000 Interest income$4,200 Franked dividends$7,000 Total$57,200 Beneficiary A has capital losses from other share sales in its name of $45,000. Beneficiary B has no capital losses but has business losses in its name of $35,000. What would be the