A shopkeeper buys 10 bottles of a medicine for OMR 650 and pays VAT at the rate of 5%. He sells 8 bottles at OMR 5 85 per bottle and charges VAT from the buyer at prescribed rate. What is the net VAT payable by the shopkeeper to the Tax Authority? a. OMR 8 b. OMR 34 C. OMR 32.5 d. OMR 26