Mr. Discreet owns and operates the No-tell Motel and Apartment Complex located in beautiful downtown Trois Pistole, Quebec. In addition to providing short term and long term accommodations, within the complex, Mr. Discreet also operates a specialized retail store that only sells reasonably priced organically grown fruits, vegetables and other basic groceries.

Gross revenues for the year ending December 31, 2020, excluding any, if applicable, GST or the provincial QST, were as follows:

Long-term residential apartment rental revenues.	$ 120,000
Motel daily rate revenues	192,000
Retail store sales	288,000
Total Revenues	$ 600,000

Mr. Discreet incurred the following expenditures during the year. These amounts exclude any applicable GST, HST or QST that may or may not, have been charged or paid.

Real estate taxes (for the entire complex)	15,000
Employee salaries (for the motel business only)	30,000
Basic grocery purchases for the year (only $75,000 was sold)	100,000
Legal fees incurred to evict an apartment tenant	2,000
Advertising only in a Motel directory	1,500
Electricity & telephone just for the motel and store premises	3,000
Audio/visual entertainment equipment only for the motel rooms	5,000
New stoves & refrigerators only for the apartment units	4,000
Membership at local golf club to seek out new business opportunities	2,500
Golf club entertainment of potential suppliers just for the motel business	400
Plumbing costs (for the apartment units only)	3,500
Depreciation ($100,000 for the building and $20,000 for the motel equipment)	120,000
Security services (for the entire complex)	2,700
Office supplies (for the entire complex)	1,270

Required:

Prepare a concise point form schedule that calculates the total GST payable or (refund) for the year 2020 (round up to a dollar).

You must show the details of all your calculations.

For full marks, you must even identify all the items that had no impact on the GST calculations and briefly explain why these items had a nil a value for GST purposes.