Which of the following entities is required to be registered for GST? a. The Brisbane Society for the Homeless carries on non-profit activities and has an annual turnover of $78,000. O b. Sally is employed as a hairdresser earning $35,000 per year in salary and wage income and also has a party plan cosmetics business on weekends where she has an annual turnover of $80,000. c. Lucy is a freelance computer programmer who provides consulting services to the real estate industry and has an annual turnover from this activity of $68,000 and she also rents out a residential property and earns $15,000 from this activity. d. Benjamin is an engineer supplying consulting services to the building industry and has an annual turnover from this activity of $21,000 while he also owns a commercial retail outlet that he rents out for $47,000 per year