John buys a new car for $75,900 (GST inclusive). John predicts he will use the car 80% for taxable purposes and claimed 80% of the input tax. John reviews his business records and notes that he actually used the car in his business 62% of the time. The adjustment John is required to disclose in his GST Return is:

Select one:

a.a debit adjustment of $8,118 (i.e. to pay IRD)

b.a debit adjustment of $1,782 (i.e. to pay IRD)

c.a credit adjustment of $1,782 (i.e, to claim refund from IRD)

d.a credit adjustment of $8,118 (i.e, to claim refund from IRD)