A newly VAT registered entity. They are engaged in the sale of their province's locally produced products and they have the following data on its beginning inventory: Dried P 23,000 Mangos Tuyo (fish) 13,000 Wooden kitchen utensils 30,000 Indigenous 19,000 textiles Woven baskets 31,000 Cultural 25,000 accessories Wood for 5,000 cooking Vegetables 10,000 No input VAT was paid on the above inventory. How much is the transitional input VAT? 2,200 3,120 18,720 13,200