1. BTK Corp. has the following sales (VAT exclusive) during the month of November 2023:

Sale to private entities

Subject to 12% VAT P 140,000

Subject to 0% VAT 70,000

Sale of Exempt Goods 90,000

Sale to government 75,000

Sale to GOCC 25,000

The following input taxes were passed on by its VAT suppliers:

Input tax on taxable goods P 5,000

Input tax on zero-rated sales 3,000

Input tax on sale of exempt goods 2,000

Input tax on sale to government 4,000

Input tax on current purchase of depreciable

capital goods not attributable to any specific

activity (useful life is 8 years) 20,000

How much is the VAT still payable if the input tax on the zero-rated sales is claimed as a refund?