Jasmine Is the Beneficiary of an Inter Vivos Trust

Jasmine is the beneficiary of an inter vivos trust. During 20X4, the trust received the following income:
Capital gains: $16,000 Interest: $12,000
Non-eligible dividends: $8,000
One half of the trust's income from 20X4 was paid to Jasmine, who does not
currently have any other sources of income. The remainder of the income stayed in the trust.
Required:
a) Determine Jasmine's personal federal tax payable. (Rounded to zero decimal places)
b) Explain how the federal tax liability will differ for the trust. Calculate the federal tax liability for the trust.