Simplicity Inc. operates in Alberta where there is no provincial sales tax and no participation in the HST program. For the current year, the company has GST inclusive sales of $315,000. It has GST inclusive purchases of merchandise and other current expenditures of $189,000. Capital expenditures consist of real property (land and a building) costing $150,000 and capital personal property totaling $50,000. These capital expenditure amounts are before the inclusion of GST. Using the simplified method of accounting for input tax credits, determine Simplicity’s GST payable or refund for the current year.