Pavolia Inc. is a restaurant that specializes in turkey burgers. The company is $100\%$ owned by the owner$-$manager, Anna. In addition to the restaurant, the company also owns a small rental

property that they rent out to several residential customers. The rental property is mostly managed passively. All income is earned in Canada.

In the $2023$ tax year, the company's Division B income is correctly computed as follows:

Business income, net of expenses $($Note $1)$ $$180,000$

Rental Income, net of expenses $($Note $2)$ $$50,000$

Division B Income $$230,000$

Notes to the income statement:

$(1)$ The restaurant earned sales revenue of $$400,000.$ Expenses include $$120,000$ in Cost of Goods Sold, $$40,000$ of CCA, $$20,000$ of salaries, $$20,000$ of meals & entertainment expense, and $$30,000$ of rent expense. All amounts are net of HST$.$

$(2)$ The rental business earned revenue of $$70,000$ and incurred $$20,000$ of repair expenses on the rental property.

REQUIRED

Calculate Pavolia Inc$$s net HST payable for the $2023$ taxation year, assuming all revenue and expenses were received and paid. The HST rate is $13\%.$