ABC Ltd. is a Canadian private company and is a HST registrant. For the year ended December 31, 2023, the financial statements of ABC, prepared in accordance with GAAP, showed net income after income taxes of $325,000. The following amounts were deducted in determining the financial statement net income. Income tax expense - $150,000. Contributions to various registered charities - $6,000 Amortization expense - $160,000 Advertising expense - $30,000 for advertising in the Detroit, USA newspaper. The advertising was directed at selling the company's products in the north eastern part of the United States. Warranty reserve - $38,000. The company provides warranties on several of its products. The reserve is calculated as a flat percentage of sales for 2023. Meals and entertainment - $18,000 The company leases a car for the president of the company for use in carrying out her duties of employment as well as for personal use. The total 2023 lease payments were $18,000 before the HST tax. There are no refundable deposits associated with the lease and the lease payments do not include any amounts for insurance or licensing. The lease commenced January 1, 2023. In January 2023, the company paid landscaping costs of $52,000 that