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