Melinda Martins lives and works in Nova Scotia where the relevant HST rate is 15%. During the current year, she records consulting service revenue of $255000. Rent for this period on her office premises totals $21000 and she pays a clerical assistant an annual salary of $25000. Her capital expenditures during the period are for new office furniture with a cost of $37000 and computer hardware and software for $16000. All amounts are before the addition of HST and the assets are used 100 percent for the provision of taxable supplies. She files her HST return on an annual basis. Determine the net HST payable or refund for the year.