Under a trust created by the will of the late Abraham Linklater, the trust income is to be distributed to: His widow, Mandy His son Neville, aged 27. Neville is presently serving a twelve-year sentence for aggravated assault His son Harry, aged 22. His two young children, Sage (aged 12) and William (aged 18). Their share of any trust income is to be accumulated and paid over to them only in the event that they reach 25. During the year ended 30 June 2018, the net income of the trust was $100,000, and the trustee allocated $10,000 each to Sage and William. How would the income of the trust estate be assessed for William and Sage? (Select more than one, if appropriate.) $20,000 to be assessed to the trustee $10,000 each, with both personally liable for income tax as they are deemed presently entitled $10,000 each, with both personally liable for income tax as they are deemed presently entitled and, under a legal disability $0, as neither is presently entitled to the income