Casey Raja Was Required to Pay for Numerous Employment Expenses

Casey Raja was required to pay for numerous employment expenses in 2020.The expenses deducted on Casey's tax return totaled $12,000 which included $2,000 CCA.The expenses all included a 15% HST component, other than the CCA which had a deemed inclusion since HST was originally paid on the vehicle.If Casey applied for an HST rebate in 2021 when preparing the 2020 return, what impact would the rebate have on the 2021 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