1. TED Ltd lost some inventory during a snowstorm in January 2019. The inventory cost RMB100,000, with associated input value added tax (VAT) credited in December 2017 of RMB17,000. The normal selling price for these goods is RMB150,000. The insurance company agreed to compensate RMB60,000 to the company for the lost inventory. Where relevant, all amounts are exclusive of VAT. The amount of irrecoverable input value added tax (VAT) on the inventory lost in January 2019 is RMB (