Faisal Ltd is a toy trader registered for VAT, he uses the standard method of accounting for VAT (not cash accounting or a retail scheme). During the last quarter of 2019/20 the following income and expenses were recorded:- Customer toy sales 97,000 (excluding VAT) who were offered an early payment discount of 5% if paid in 30 days. 50% of customers take up this offer. Faisal also sold some childrens clothes for 32,000 (excluding VAT) with no discounts. Purchases of inventory for sale totalling 63,000 (including VAT) in that total was 12,000 childrens clothes. A car was bought for the Marketing Director for 36,000 (including VAT), unusually, there is no private use on this vehicle (she does not take it home, it is garaged at the offices and she walks into work). Car running expenses and major repairs of 2,400 (including VAT) were charged for the Managing Directors car which, apart from business trips, he also uses to fetch the kids from school and to do the weekly shop at Carrefour. Required: (a) Calculate the VAT due at the end of the last quarter of 2019/20 from these transactions. (b) Comment on the fairness of treatment of VAT for businesses on purchasing cars and repairs and maintenance of cars.