With Respect to the Quick Method of Accounting for GST/HST

With respect to the quick method of accounting for GST/HST, which of the following statements is NOT correct?

A) The rates used to determine the GST/HST liability under the quick method depend on whether the registrant is a business that purchases goods for resale or a business that provides services.
B) Capital expenditures are tracked separately for purposes of determining input tax credits.
C) Any business can elect to use the quick method as long as annual GST/HST included taxable sales total $400,000 or less.
D) Current expenditures are not tracked separately for purposes of determining input tax credits.