Mustang $($Pty$)$ Ltd is a fast$-$food company that specialises in selling extra$-$ordinarily large burgers and spicy fries. Since the beginning of the $2023$ year of assessment, Mustang has been experiencing challenges with reaching its monthly sales targets all because of Crubs House Ltd$,$ a new competitor that penetrated the fastfood industry. With effect from $1$ February $2024,$ Mustang decided to deregister as a Value$-$Added Tax vendor due to not meeting the mandatory registration requirements. The following are Mustang's assets and liabilities on $1$ February $2024$:

All amounts include VAT unless stated otherwise.

Assets $($at cost$).$

Kitchen equipme!

R$515000*$

Debtor

R $97500$

Trading stock on hand R ${34000}^{**}$

Liabilities

Creditors $>365$ day:

${226000}_{?}$

$*$The market values of the kitchen equipment and trading stock were determined as R$400000$ and R$45000$ respectively on $1$ February $2024.$

Required:

Calculate the output tax arising from the above scenario.

a$.R27130$

b$.$ R$86087$

c$.$ R$98804$

d$.$ R$101087$