Ms. Gotou is one of four equal partners in Kessoku Partners, which operates a store that sells musical instruments in Ontario (HST rate = 13%).
The partnership also actively manages a small rental property for residential tenants. They have prepared their 2022 income statement below:
Revenue:
	Sales Revenue - Instruments	$ 300,000.00
	Rental Revenue	$ 100,000.00
	Portfolio Dividends (Eligible)	$ 10,000.00
Expenses:
	Cost of Goods Sold	$ 150,000.00
	Maintenance Expenses (Rental Property)	$ 10,000.00
	Selling and Administrative Expenses	$ 75,000.00
	Depreciation Expense	$ 50,000.00
Net Income (Before HST & Income Tax)	$ 125,000.00
Additonal information:
1. The breakdown of sales revenue is as follows:
	a) $250,000 sold in-store
	b) $40,000 sold/delivered to residents of Nova Scotia (HST rate = 15%)
	c) $10,000 sold/delivered to US customers
2. Actual inventory purchases (all bought in Ontario) during the year was $160,000.
3. The breakdown of selling & administrative expenses are as follows:
	a) $2,000 on various meals with musicians in Ontario for promotional purposes
	b) $5,000 on registration fees to recreational clubs for salespeople to promote store
	c) $68,000 on salary and commission for employees
4. In December 2022, Kessoku Partners purchased a $25,000 vehicle in Ontario which employees will drive to promote the store.
However, they estimate that about 20% of the time, the vehicle will instead be used to visit their tenants to deal with maintenance.
5. Capital cost allowance for the year is $60,000.
Ms. Gotou withdrew $50,000 from kessoku Partners in 2022.
In addition, she operates a sole proprietorship as a side business which earned $20,000 of income from its normal operations.
During the year, she sold the sole proprietorship's only vehicle to her spouse. The vehicle had a UCC of $12,000 and FMV of $2,000.
The CCA rate on the vehicle was 30%.
Ms. Gotou inherited some public company shares from her recently deceased uncle.
Her uncle's shares was valued at $120,000 on the date of death, and his cost basis in the shares was $100,000.
A few months later, Ms. Gotou decided to settle the shares into a trust, with her daughter as the sole beneficiary.
The shares were valued at $130,000 when the shares were put into the trust.
Ms. Gotou calculated her net income for tax purposes as follows:
Partnership withdrawals:		$ 50,000.00
Business Income (Proprietorship):	$ 20,000.00
Less: Terminal Loss	$ (10,000.00)	$ 10,000.00
Distribution to Trust (not taxed since not yet distributed to child):		$ -
Required:
a) Calculate Kessoku Partners' HST payable or receivable for the 2022 taxation year.
b) Is Ms. Gotou's computation of her Division B income correct? If not, please identify her errors and then provide a re-calculation of her income.