Question $11(10$ points$)$ Mrs$.$ Hardeep Kang, a marketing consultant, has sales of $\backslash$$$176,000($no HST included$)$ during the current year. She has incurred the following expenses $($HST is not included in the amounts below$).\backslash$begin$\{$tabular$\}\{|$l$|$l$|\}\backslash$hline Lease costs & $\backslash$$$24,180\backslash \backslash \backslash$hline Wages and salaries & $87,250\backslash \backslash \backslash$hline Office supplies & $1,275\backslash \backslash \backslash$hline Capital costs: & $\backslash \backslash \backslash$hline Two new laptops & $5,950\backslash \backslash \backslash$hline New software & $1,250\backslash \backslash \backslash$hline New office furniture & $12,500\backslash \backslash \backslash$hline $\backslash$end$\{$tabular$\}$ Required Assuming an HST rate of $\backslash (13\backslash \%\backslash )$ and that Mrs$.$ Kang files her HST return on an annual basis, determine the net HST payable or refund for the year. Round to the nearest dollar.