Carl a property developer, built a house. The total input tax on the construction costs that relate to house is $45,000. Carl claimed 67% of the total input tax. At the beginning of the third adjustment period, Carl sold the house for $478,400 inclusive of GST. Determine the adjustment that may be claimed by Carl.

Select one:

a.$50,742

b.$14,850

c.$20,592

d.$30,150