Gifts Ali's business consists of the supply of hospitality goods and services. On 15 January 2023, Ali provided free of charge butler services for one day and a food hamper as a thank you gift to an important client. He is unsure how to deal with these gifts for VAT purposes. The butler is employed by Ali and the provision of butler services for one day cost Ali 80, but a customer would be charged 200 for the service. The replacement cost of the food hamper is 60, but Ali's retail price is 150. These amounts are exclusive of VAT. What is the total amount of the taxable supply on which output value added tax (VAT) should be charged in respect of the provision of the butler services and the food hamper to the client? 60 140 350 150