The Lesley family trust distributes income for the year to the following beneficiaries: Debbie: Net capital gains $2,500; Franked dividends $3,500 = Total $6,000 Peter: Interest income $600; Franked dividends $200 = Total $800 Debbie and Peter are specifically entitled to each of the amounts allocated to them by the trustee. Debbie chooses to receive her distribution in cash. Peter decides to leave his distribution in the trust to accumulate. Which of the following statements in