Schweser Mock, Question 3C question, children, investment, his

Wendy01

One question that confused me is Question 3C.

On one hand they say income tax for Perkins is 40%, his children pay investment taxes of 30%. The capital gains tax rate is 20%.

For Perkins' retirement account, the tax rate is 40% - which is fine, based on the vignette.

But why do his children pay 30%, when the capital gains tax rate is 20%?