*30.4 During the quarter to 31 December 2021, a taxable person makes the following supplies: Standard-rated supplies (including VAT) 326,400 Zero-rated supplies 88,000 Exempt supplies 440,000 Input tax for the quarter is 118,000. Of this input tax, 35% is attributed to taxable supplies, 40% is attributed to exempt supplies and 25% is unattributed. Compute the VAT provisionally payable to or reclaimable from HMRC for the quarter.