A company manufactures and sells $$1\mathrm{.}5$M worth of tractors in a year. The manufacturer earns a profit

of $$200,000$ that year. Their invoices for parts and material were $$900,000$ and the labor costs were

$$300,000.$ They also purchased $$100,000$ worth of equipment that year with a life of $10$ years. They

also purchased $$50,000$ worth of equipment the previous year with a life of $5$ years.

$1.$ Calculate their tax liability under a $10\%$ product$-$type value added tax?

$2.$ Calculate their tax liability under a $10\%$ income$-$type value added tax?

$3.$ Calculate their tax liability under a $10\%$ consumption$-$type value added tax?