X Ltd. is a GST registrant. At the end of last year, the Class 10.1 UCC balance was $24,500. In the current year, X Ltd. disposed of the Class 10.1 car for $28,000. The car had originally cost $33,000 plus GST and PST at 7%. At the same time, X Ltd. purchased a new car costing $38,000 plus GST and PST at 7% Determine the income tax implications for X Ltd. for the current year, 2020. How would your answer change if X Ltd. was an HST registrant