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The Fonda Family Trust Is an Inter Vivos Trust with One

Question 90

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The Fonda family trust is an inter vivos trust with one beneficiary, Liana, the 25 year old daughter of the settlor, Mr. Fonda. Liana has no income other than what she receives from the trust, and has no personal tax credits other than the basic personal tax credit and any credits related to her trust income. The trust receives eligible dividend income of $100,000 in 2020 and does not distribute any of the dividends to Liana.
Determine federal Tax Payable for the trust for 2020.

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