I need help with this answer please. Can anyone help me

Thea carries on an interior decoration business where she is registered for GST on a quarterly basis. She had the following transactions in the June 2022 quarter: - Invoiced interior decoration consulting services totalling $66,000. Cash received during the quarter from the supply of consulting services. totalling $44,000. - Invoiced sales of furniture totalling $88,000. Cash received during the quarter from sales of furniture totalling $99,000. Based on this information and assuming that Thea accounts for GST on a cash basis what amount of GST liability will she have in the current quarter? Select one: a. $12,000. b. $14,000. c. $13,000. d. $9,000. e. \$Nil