A desk with a selling price of $$400$ is sold to a business in Ontario where HST is $13\%$ and to a business in British Columbia where the PST is $7\%$ and the GST is $5\%.$ the cost of the desk will be recorded in the accounts of the buyer at an amount that is

A$.$ higher in the province of Ontario

B$.$ lower in the province of British Columbia

C$.$ the same in both province

D$.$ lower in the province of Ontario

Can someone tell me why D is the right answer?