Ms. Ling earned $13,000 from songs sold during the year. She does not collect GST on this income. On January 1, 2023, she began leasing a small, quiet studio for $1,200 a month. The space is used solely for her composing and song writing business (Ling Music, BN 77777 7777 RT001). Her expenses include $2,600 to attend a songwriter's convention in Nashville, office supplies of $800, and a membership to the Song Writers of Canada Association for $630. (T2125)