*30.5 Tracey is a sole trader. She has the following transactions during the quarter to 31 December 2021 (all amounts shown are VAT-exclusive): Sales to UK customers: Standard-rated Zero-rated 34,475 12,600 Exports of goods: From Great Britain to customers situated outside the UK Purchases: 25,900 Standard-rated Zero-rated Expenses: Wages and salaries 25,800 6,200 22,450 Car repairs Insurances Entertaining UK customers Other expenses (all standard-rated) 120 260 420 9,700 Capital transactions: Purchase of new plant and machinery Purchase of motor van 8,000 12,000 Tracey drives a car with an emission rating of 128 g/km and reclaims input tax on all of the fuel used by this car, whether for business or private motoring. She does not keep detailed mileage records. Calculate the amount of VAT due for the quarter.