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

dotamasta

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%?

ramdabom

tax on income (accrual tax) is different than capital gains.