HH ltd deals in both standard and exempt sales. In the month of January 2022, it presented the following details regarding its VAT transactions: Standard Exempt Standard Exempt Trade Sales 754,000 7,850,000 Trade Purchases 359,600 4,300,000 All the transactions above are inclusive of VAT where applicable The company also received invoices for the following services and purchases (inclusive of VAT where applicable); Ksh Microwaves for the offices 92,800 Office furniture 1,914,000 Electricity 556,800 Office fumigation 162,400 Leased office printing services 533,600 Supplies of lighting bulbs for staff quarters 58,000 Water 197,200 Repair kits for staff buses 139,200 Required: Compute the VAT payable/claimable from the above transactions. A. No answer B. VAT Claim of ksh 118,400 C. VAT Claim of ksh 68,800 D. VAT Payable of ksh 54,400