Lara owns a residential rental property and a retail premises that she rents to tenants in Gatton (Queensland). Lara is registered for GST on a quarterly basis and accounts on the cash basis. During the June 2020 quarter Lara paid $330 in management fees to the real estate agent who manages her residential rental property. Lara also paid $660 to an electrician for repair work to the retail premises. Lara has valid tax invoices for both these expenses, and both included GST.

Assuming no other transactions occurred in the quarter, which of the following represents Laras input tax credit entitlement for the June 2020 quarter?

a) $60.

b) $30.

c) $90.

d) Nil

e) $990