uestion: On January 2020, Ms. Mara Mingpera created two irrevocable trusts naming her favorite granddaughter, Ms. Sanah Conalang, 15 years old, as beneficiary of both trusts. It is provided in the trust document that starting year 2023, when Sanah turns 18, she is to receive 50% of the net income of both trusts for her education. For the year 2020, the gross income of Trust 1 and Trust 2 were 800,000 and 900,000 respectively while deductions were 350,000 and 360,000 respectively.

1. For the year 2020, how much is the total taxable income?

2. Refer to Ms. Mara, how much is the total tax payable of the trusts?