In the tax period, Red Co., who apply credit method, purchased goods and services for production product C, which is taxable and product D, which is an exempt item. Total VAT input written on added value invoices legible VND 50,000,000, in which for C is VND 20,000,000, for D is VND10,000,000. The company cannot separate the remain input tax for each item. Turnover of selling product C in the period is VND 400,000,000, product D is VND 100,000,000. The deductible input VAT amount is: *

VND 50,000,000

VND 40,000,000

VND 36,000,000

VND 20,000,000