Lisa Koch, aged $17,$ is currently completing year $12$ at high school. During the $2023$ income year, Lisa received the following amounts: Distribution from inter vivos trust $$30,000,$ Unfranked dividend from shares given to Lisa by her parents $$5,000,$ Wages from part time employment $$15,000.$ Which of the following outlines the correct tax treatment for Lisa in respect of these transactions $?$ a$)$ Lisa will be taxed at $45\%$ plus medicare levy on $$35000$ b$)$ Lisa will be taxed at normal rates on $$50,000$ C$)$ Lisa will be taxed at normal rates on $$20,000$ d$)$ Lisa will be taxed at $45\%$ plus medicare levy on $$50,000$