2. Apollo is an Estonian company operating a number of bookstores. In the bookstores it sells in addition to books various office supplies. It has no other trade. In February 2020 it sold to its customers some 500,000 worth of books and some 300,000 worth of office supplies. It also received during the same period various input supplies: (i) it paid 25,000 for electricity, (ii) 50,000 for new stationary which it planned to sell in its stores in March, (ii) 75,000 for new books which it likewise planned to sell in its stores in March and (iv) 60,000 for rent (out of this last amount 20,000 was for premises rent of which was exempt, and 40,000 was for premises in respect of which the landlord had notified the Revenue that it would lease the premises with VAT). All the other supplies were taxable. All the supplies were made by Estonian companies. The VAT rate in Estonia is 20%, however it is only 9% for books. All the amounts given are exclusive of VAT. 2.1. What was the input VAT of Apollo for February 2020? 2.2. How much input VAT could Apollo deduct for February 2020? All of the input VAT for February 2020 or some of it only? If some of it only, then why? 2.3. Could Apollo deduct all said deductible input VAT at once? Or was some of it deductible only later? 2.4. What was the output VAT of Apollo for February 2020? 2.5. How much VAT was due from Apollo to the Revenue (or from Revenue to Apollo) for February 2020