The Ryan Family Trust (An Inter-Vivos Discretionary Trust) Had Net

The Ryan Family Trust (an inter-vivos discretionary trust) had net income of $20,000 in the 2019/20 tax year. The trustee wishes to distribute $10,000 of this net trust income to James, aged 23, who is a resident of Australia and the remaining $10,000 to Abdul, aged 22, who is a non-resident of Australia.
Which of the following statements is true in respect to the planned distributions of trust net income?

A) The trustee will pay tax on the trust distribution to James at ordinary marginal rates
B) James will pay tax on the trust distribution made to him at ordinary marginal rates
C) Abdul will pay tax on the trust distribution made to him at non-resident tax rates
D) The trustee will pay tax on the trust distribution made to Abdul at resident tax rates.