XYZ CORP. is registered for HST purposes. The following is a summary of the transactions for XYZ CORP. for the month of December:

	(Net of HST)
Domestic Sales (Taxable at 13%) . . . . .	$250,000
Export Sales . . . . . . .	100,000
Purchase of supplies from a registrant . . .	(30,000)
Salaries . . .	(70,000)
Interest Expense ..	(20,000)
	$230,000

The HST that has to be remitted in respect of the above transaction is:

Select one:

A. $19,500

B. $26,000

C. $28,600

D. $39,000

Review Goods and Services Tax (GST/ Harmonized Sales Tax (HST)