Jordan Was Required to Pay Her Own Employment Expenses in 20x0,which

Jordan was required to pay her own employment expenses in 20x0,which totaled $12,000,including $2,000 CCA.All of the expenses were deducted on her 20x0 tax return,and all included a 15% HST component,other than the CCA which had a deemed inclusion since HST was originally paid on the vehicle.If Jordan applied for an HST rebate in 20x1 when preparing her 20x0 tax return,what impact would the rebate have on her 20x1 tax return?

A) Increase in employment income of $1,304 and increase in UCC of $261
B) Increase in employment income of $1,304 and decrease in UCC of $261
C) Increase in employment income of $1,565
D) Decrease in employment income of $1,565