Which of the following parties would be required to register for collection of GST$/$HST$?$

options:

An incorporated business that provides employment services and has revenues of per year.

A dentist who operates his dental office as an unincorporated business, and has revenues of $$247,000$ per year.

An individual who sells his used sofa to a friend for $$770.$

An unincorporated individual who operates a local store that sells pet supplies and has revenues of $$79,900$ per year.