Dynamo Ltd is a manufacturer of garden tools, and is registered for VAT. The annual VAT period is the year ended $31$ December. The following information is available in the year ended $31$ December $2022$

$1)$ Purchase invoices totaling $52,000$ were received from VAT registered suppliers, of which $36,750$ was in respect of standard$-$rated purchases and $15,250$ was in respect of zero$-$rated purchases

$2)$ Sales invoices totaling $550,000$ were issued to VAT registered customers, of which $350,000$ was in respect $12,000$ of standard$-$rated sales and $200,000$ was in respect of zero$-$rated sales.

$3)$ Standard rated expenses amounted to $39,800.$ This includes $2,400$ of gift of pen costing $$5$ each to customers and $6,800$ for entertaining Dynamo Ltd$$s UK customers.

$4)$ On $10$ May $2022,$ Dynamo Ltd sold a motor car for $18,000.$ This motor car had been used for Dynamo Ltd$$s managing director and had been used partly for his private purposes.

$5)$ On $20$ May $2022,$ Dynamo Ltd purchased a new motor car costing $144,000$ for the use of its managing director. The managing director is provided with free petrol for private mileage, and the cost of this is included in the standard rated expenses in Note $(3).$ The car has CO$2$ emission of $205$ g$/$km and the relevant annual scale charge is $450.$ Both figures are inclusive of VAT.

$6)$ On $31$ December $2022$ Dynamo Ltd wrote off $3,600$ due from a customer as an impaired debt. The debt was in respect of an invoice that was due for payment on $30$ June $2022.$ This figure is inclusive of VAT.

Unless stated otherwise all of the above figures are exclusive of VAT.

Dynamo Ltd does not use either the cash accounting scheme or the flat rate scheme. Required:

$1.$ What is the amount of output VAT payable by Dynamo in respect of its sale of motor car?

$2.$ What is the value of the output VAT in respect of the running cost for motor car of Dynamo Ltd for the year ended $31$ December $2022?$

A$.0$ C$.90$ B$.75$ D$.450$

$3.$ State the amount of relief available to Dynamo Ltd for irrecoverable debts in the year ended $31$ December $2022?$

$4.$ What is the maximum amount of input VAT which Dynamo can claim in the year ended $31$ December $2022?$

$5.$ A$.7,350$ C$.14,450$

B$.13,950$ D$.15,310$

$6.$ How much VAT payable that Dynamo Ltd must pay for the year ended $31$ December $2022?$