$1\mathrm{.}2$ On $15$ March $2021,$ Amanda Sharpe $(60$ years old$)$ created a trust for the benefit of her three children $($Kevin$,$ Ewayne, and Sean$)$: $$ Kevin is $17$ years old, unmarried and a resident of the Republic. $$ Ewayne is $21$ years old, married and a resident of the Republic. $$ Sean is $25$ years old and has been a non$-$resident of the Republic since July $2019.$ He visits the Republic once a year for a short period. Amanda donated a commercial building to the trust on $31$ March $2022.$ The trust earns rental income from this building. Mark $(68$ years old$)$ resident, Amanda$$s older brother, ceded the income from his residential flats to the trust until the trust dissolves. Mark also donated the following assets to the trust on $31$ March $2022$: $$ A portfolio with shares in listed companies earning "local" dividends$$ and $$ A fixed deposit at a local bank earning interest. The trust deed contains the following provisions: $1.$ Ewayne has a vested right to all the retained rentals from the commercial building. $2.$ The trust will remain in existence until Kevin reaches the age of $26$ years. Upon this event, the income from the residential flats will revert back to Mark, and all other assets will be sold, with the proceeds equally divided among the surviving beneficiaries. $3.$ Any distribution made by the trustees is to be allocated proportionally from all sources of income. The trust's income and expenditure for the $2023$ year of assessment are as follows: Total Donor: Amanda $($Rent $-$ commercial$)$ Donor: Mark $($Rent $-$ residential$)$ Donor: Mark $($Interest$)$ Donor: Mark $($Dividends$)$ R R R R R R Receipts and Accruals $5000002800001400005000030000$ Ratio as percentage $100\%100\%100\%100\%100\%$ Less: Distribution Kevin $(78000)(45000)(25000)(5000)(3000)$ Ewayne $(146500)(80000)(50000)(10000)(6500)$ Sean $($nonresident$)(168000)(95000)(50000)(15000)(8000)$ Retained receipt and accruals $10750060000150002000012500$ YOU ARE REQUIRED to calculate the taxable income of Ewayne, Sean, Amanda, and Mark as a result of the income$/$accruals of the trust during the $2023$ year of assessment. Assume that no taxpayer earned any other investment income.