Part C $(5$ marks, $9$ minutes$)$Rest Assured $($Pty$)$ Ltd $($Rest$)$ is a South African resident company situated in Silverlakes, Pretoria.The company specialises in the sale of high$-$end beds and bedroom furniture. During the two$-$monthsperiod ended on $29$ February $2024,$ the owner, Edwin Muraya, purchased $15$ beds to add to theirdeluxe range at R$25000$ each $($including VAT$).$ Upon realising that there was not as much demandas he anticipated, he decided to take two of the deluxe beds as Christmas gifts for his two sons.Rest makes $80\%$ taxable supplies. The company sells each deluxe bed for R$32000($including VAT$).$REQUIRED: MarksCalculate the output tax and input tax implications $($if any$)$ in respect of the bedsthat Edwin Muraya took for gifting his sons during the two$-$months period ended$29$ February $2024.$