Nita Kats (20 Years Old, University Student), Rita Kats (15

Nita Kats (20 years old, university student) , Rita Kats (15 years old, high school student) and Tita Kats (30 years old, mentally incapable) are beneficiaries in the Kats' Discretionary Trust.
The trust deed states that Nita will only start to receive her benefits after she graduates from university.
On 30 June 2020, each of the beneficiaries is entitled to receive an amount of $5,000 as their trust benefit.
Which one of the following statements is correct?

A) The trustee may decide to pay Rita Kats' school fees instead of paying her trust benefit in cash.
B) Nita Kats is presently entitled and must be assessed under s 97 ITAA36.
C) As Rita Kats is not presently entitled, her benefit will be personally assessable to the trustee under s 99A or s 99 ITAA36, under the Commissioner's discretion.
D) Rita Kats is able to personally discharge the trustee of their obligation to pay her trust benefit.