Tracey is a sole trader. She has the following transactions during the quarter to 31 December 2022 (all amounts shown are VAT-exclusive):

£

Sales to UK customers:

Standard-rated 34,475 Zero-rated 12,600 Exports of goods:

From Great Britain to customers situated outside the UK 25,900 Purchases:

Standard-rated 25,800 Zero-rated 6,200 Expenses:

Wages and salaries 22,450 Car repairs 120 Insurances 260 Entertaining UK customers 420 Other expenses (all standard-rated) 9,700 Capital transactions:

Purchase of new plant and machinery 8,000 Purchase of motor van 12,000 Tracey drives a car with an emission rating of 118 g/km and reclaims input tax on all of the fuel used by this car, whether for business or private motoring. She does not keep detailed mileage records. Calculate the amount of VAT due for the quarter.