$6\mathrm{.}2$ Branden $($Pty$)$ Limited only recently registered as a VAT vendor. Its sales manager has just returned from a four$-$day outof$-$town business trip to Cape Town. He has presented the following expense claims for his business trip to its bookkeeper.

$\backslash$table$[[$Car hire,R$1368],[$Insurance on hired car,R$238],[$Petrol on hired car,R$700],[$Hotel Accommodation,R$7296],[$Meals & refreshments,R$1596],[$Telephone charges,R$114]]$

It should be noted however that, the amount of R$1596$ as reflected in the expense claims sheet includes an amount of R$342$ which was spent on entertaining a customer who is based in Cape

Required

Calculate and indicate to the bookkeeper the input tax that Branden $($Pty$)$ Limited may deduct.

$($A VAT rate of $15\%$ is to be used where applicable$).$

$(16)$