Design Ltd provides computer design services (tax rate: 6%) to overseas clients. The company's accountant has informed the chief executive officer that there are three alternative value added tax (VAT) policies which Design Ltd can choose to adopt: (1) Taxable; (2) Zerd rated; (3) VAT exempt. The following items from Design Ltd's budget for 2022 are relevant to its VAT position: (1) The amount expected to be collected from overseas clients in 2022 is RMB9,805,000. (2) The value of new computers to be purchased in January 2022 is RMB3,500,000. This amount is VAT inclusive and the supplier is a VAT general taxpayer who can provide a VAT special invoice. (3) Other service expenses in 2022 is RMB210,000. This amount is VAT inclusive and VAT special invoices at 6% can be obtained for all items. Assuming that there are no other transactions, costs or expenses in the year 2020, for each of the three alternative VAT policies available to Design Ltd, calculate the amount of VAT payable or refundable and the gross profit for the year 2020