Your client (an individual) operates a service business as a sole proprietorship in Ontario. The HST rate is 13%. The remittance rate (for services using the quick method is 8.8%). She has provided you with the following information for 2020:

All amounts are excluding HST

Revenue excluding HST	$282,500
Current expenditures excluding HST	59,325
Capital expenditures excluding HST	16,950

Required: Calculate the amount of the taxpayers net HST remittance under the following two assumptions:

a) Taxpayer does not make an election to use the quick method.

b) Taxpayer does make an election to use the quick method. [ 2 bonus marks]