Mr. Mkhize, aged 50, has two sons who are both unmarried and over the age of 18 at the end of the current year of assessment. Mr. Mkhize earned income of R 650 000 and did not have any other deductions, while his sons did not earn any taxable income for the current year. He will pay normal tax before rebates of R181 167 ((R650 000 – R584 200 Å~ 39%) + R155 505). This is tax of 27,87%. If Mr. Mkhize set up a trust which both his sons are beneficiaries and he donated R 400 000 of his income to the trust where the trustees distributed to both beneficiaries in equal share, determine the tax consequences of Mr. Mkhize and his sons and the impact on tax liability