With respect to the quick method of accounting for GST/HST, which of the following statements is NOT correct: Select one: O a. The rates used to determine the GST/HST liability under the quick method depend on whether the registrant is a business that purchases goods for resale or a business that provides services. O b. Current expenditures are not tracked separately for purposes of determining input tax credits. c. Any business can elect to use the quick method as long as annual GST/HST included taxable sales total $400,000 or less. d. Capital expenditures are tracked separately for purposes of determining input tax credits. e. In a province, there can be a provincial sales tax or the HST, but not both