The following is the breakdown of the cost of the benefits-in-kind provided to the marketing director of Lambda Pte Ltd in the month of June 2024: Cost Goods & Total $ Services Tax $ (GST) $ Rental of apartment (exempt supply) 8,000 0 8,000 Rental of furniture and fittings 2,000 180 2,180 Rental of private car 5,000 450 5,450 Chauffeur service 1,000 90 1,090 16,000 720 16,720 What is Lambda Pte Ltd's input goods and service tax (GST) and deemed output GST on the director''s benefits for the month of June 2024? (a)Claim input GST of $720 and to account for deemed output tax of $270 (b)Claim input GST of $270 and to account for deemed output tax of $270 (c) Claim input GST of $270 and to account for deemed output tax of $180 (d)No input GST claim and no need to account for deemed output tax