The Pilmeny Family Trust received the following income for the year ended 30 June 2021: Rental Income $38,000 Unfranked $25,000 Dividends Franked Dividends $6,000 Interest $1,648 Boris, the Trustee resolved to distribute the income equally to the following beneficiaries: Vanya aged 45 (no other income) Kyril aged 20 ($2,100 other income) Yozshek aged 16 (at school, no other income) Answer the following, ensuring that you include any references to appropriate provisions of the legislation (i.e. ITAA36 and ITAA97)or case law in your analysis: 1. What is the net income of the Pilmeny Trust? (2 Marks) 2. Describe how each beneficiary will be taxed under the relevant legislative provisions? (5 Marks) 3. Calculate the Tax Liability of Vanya. (4 Marks ) 4. Calculate the Tax Liability of Yozshek. (4 Marks )