During the quarter to 31 December 2022, a taxable person makes the following supplies:

Standard-rated supplies (including VAT) 326,400

Zero-rated supplies 88,000

Exempt supplies 440,000

Input tax for the quarter is 118,000. Of this input tax, 35% is attributed to taxable supplies, 40% is attributed to exempt supplies and 25% is unattributed. Compute the VAT provisionally payable to or reclaimable from HMRC for the quarter.