F Ltd. is a CCPC GST registrant that incurred the following expenditures, inclusive of GST at 5% where applicable, during the fiscal year: Meals and entertainment $31,500, recreational club memberships of $10,500, salaries and wages $150,000, and rent owing on commercial property $525,000. F Ltd. also purchased a new company truck for $52,500, that will be used entirely for business purposes. How much input tax credits can F Ltd. claim for the fiscal year