25. R&R Construction Limited supplies for April 2024 was: Construction services $500,000 (exempt VAT activity) Electrical services $2,000,000 Surveying services $300,000 Export services$700,000 The VAT rate is 15% Material for construction work - $15,000 Material for electrical services - $52,500 Material for surveying services - $ 22,500 Purchase of staff uniform $4,950 The Net VAT Payable a. 250,050 b. 270,000 c. 325,050 d. 430,050