Texts: The Van Higgs Hass self-managed superannuation fund was registered as a self-managed superannuation fund on 1 July 2021 (the "Fund"). Mr and Mrs Hass and their son Avocado (16 years old) were the only members of the Fund. Mr and Mrs Hass are the only trustees of the Fund. At one time during the year, for no apparent reason, Mr Hass was the only trustee of the Fund. [Issues 2]Between at least 1 July 2021 and May 2022, Mr and Mrs Hass carried on a plum business in Queensland. During this period, the business suffered financial difficulties. Mr and Mrs Hass became bankrupt on their petitions in May 2022 as a result of personal debts incurred in the carrying on of the avocado business. [Issues 3]Between 1 and 3 July 2021, the Fund was capitalized by rollovers from other complying superannuation funds, being Lula Super, Maluma Super, and Reed Fund. The following amounts were deposited into the Fund's bank account: $35,000; $40,000, and $60,000. [Issues 4]On 4 July 2021, Mr and Mrs Hass each contributed $15,000 as a concessional contribution. The maximum concessional amount for that year was $27,500. Mr Hass earned $145,000 (including 10.5% SG), and Mrs Hass earned $75,000 (including 11% SG) in that financial year. On 14 July 2021, Mrs Hass tipped in an additional $6,000. Mrs Hass forgot to sign her Trustee Declaration. Note: In your answers to the questions below, refer to the relevant provision of the Superannuation Industry (Supervision) Act 1993 (the "Act") and explain how those provisions are relevant to your answer. 2A- Advise the trustees whether they have breached any rules imposed by the Act and specifically which? 2B - Advise Mrs Hass whether she has breached her duty as trustee, making specific reference to her breaches.