Accounting Ravi, a dairy owner paid $1,500 to purchase a freezer from Angela, Ravi’s sister, a nonregistered supplier. Angela was moving overseas and was doing a relocation sale. Angela paid $1,900 GST inclusive for the freezer. The freezer will be used 100% for business purposes. Can Ravi claim GST input tax credit for the purchase of the freezer and if so, how much will be allowed? Explain fully.