Martin Weryk Died on January 1, 2020

Martin Weryk died on January 1, 2020. While all of his estate will eventually be transferred to his wife, Marta Weryk, on December 31, 2020, a significant portion of the assets are still under the administration of his executor.
The executor files a T3 return for the year ending December 31, 2020, designating the estate as a Graduated Rate Estate (GRE). The estate's income during the period January 1 to December 31, 2020 consists of non-eligible dividends in the amount of $200,000. Martin's will stipulates that while the estate is being administered by the executor, 50 percent of its income is to be distributed to his wife Marta, with the balance accumulating in the estate. As per these instructions, $100,000 of the non-eligible dividends received are paid to Marta on December 31, 2020. Marta's only tax credits are the basic personal credit, the age credit and any credits related to her trust income.
Determine the 2020 federal Tax Payable for both Marta and the trust.