Mr Alex bought a fishing boat $20$m$,$ on $1$ June $2021$ for R$350000$ including VAT. Every weekend he would take $10$ employees for the fishing at no charge. A market related cost for the fishing trip is R$1250($including VAT$)$ per person. Discuss the VAT implications for $2022.$ A$.$ Input tax can be claimed on the purchase of the boat and the trips to the employees B$.$ Input tax can be claimed at R$1$ $$250\backslash$times $10\backslash$times $15/115$$ C$.$ Free trips are a supply of entertainment and it has no input tax implication D$.$ Output tax can be claimed on the purchase of the boat