10. A, a VATregistered person= had the following data for April 2012 (vat not included): * Export sale of feeds for animals for human consumption 1,500,000 For race horses and ghting cocks 500,000 * Domestic sale offeeds for animals for human consumption 050,000 For race horses and ghting cocks 250,000 * Input tax which cannot be directly attributed to an}; of the above sales 100,000 The VAT still due (excess input tax] is: a. (45,000) c. {T0,000) 0. (20,000) a. 5,000 17. The gross receipts by a Lessor of residential units for the year 2015 follow: Monthly rent per unit N Number of units Total 9.000 540,000 10.000 600,000 11.000 660,000 12,000 720.000 The output VAT is: a. 0 c. 237.600 b. 165,600 d. 300,000