INFORMATION: Milan Limited (a registered VAT vendor) purchased a machine on 1 June 2015 for R250 800. The machine was used from that date in a process not regarded as a manufacturing process. This machine was sold on 31 January 2018 for R136 800. SARS granted a wear-and-tear allowance amounting to R132 000 up to the date of sale. VAT is levied at 14%. All amounts include VAT. REQUIRED: Calculate the recoupment Milan Limited will have to add to income.