18. The VATregistered taxpayer in 2015 and for the past several years was classied as nunVAT registrant has the following dala for January 21116: Sales (invoice price) Purchases {net of VAT) l Value of inventory as of 12-31-15 {pmthases Eon: VATregistered persons} l VAT paid 6,2 Purchases from VATexempt persons Whose goods are VATexempt Zl Input tax on purchase returns Til-l} The VAT payable is: a. 43,513} c. 54,301} b. 49,?(1-0 d. 562,290