QUESTION $1\mathrm{.}4(19$ marks, $34$ minutes$)$Stonehedge Convenience Centre $($Pty$)$ Ltd is a Bengen filling station with a shop on the premises. The following information was supplied to you for the two$-$month tax period ended $31$ March $2024$: $1\mathrm{.}2.3.$Stonehedge Convenience Centre $($Pty$)$ Ltd is registered on the invoice basis for VAT purposes under Category A$.$All amounts include VAT at $15\%,$ where applicable.Income and expenses for the two$-$month tax period ended $31$ March $2024$ are as follows:IncomeTotal sales fuel shop $($all at standard rate$)$ExpensesPurchases fuel shop $($all at standard rate$)$Bank charges $($note $1)$Computer $($note $2)$Depreciation $($note $3)$Lease payments $($note $4)$Office equipment rentals $($note $5)$ Tea and coffee for employees Travel expenses $($note $6)$WagesR$2280000364800156064026220068801600700001030250812721860525415$ Notes $1.$ Bank charges include the following items for the two$-$month tax period ended $31$ March $2024$:Transaction feeInternet banking fees Interest charged on overdraftR $18250661268802.$ Mr Naidoo, the owner of the filling station, purchased a second$-$hand laptop from a non$-$ vendor for use in the business. The purchase price of the computer was R$1600$ and the market value was R$1780.$ The purchase price was paid in full. $53.$ Depreciation is charged on a single$-$cab "bakkie" that is owned by Stonehedge Convenience Centre $($Pty$)$ Ltd and is used by the manager. The single$-$cab "bakkie" was purchased in $2022$ for R$399000($including VAT of R$52043).$ The manager had the sole use of the single cab "bakkie" for the entire tax period$\mathrm{.}4.$ Stonehedge Convenience Centre $($Pty$)$ Ltd leases a photocopying machine from Mashua Nobile. The financial lease agreement was entered into on $1$ March $2024.$ The photocopy$-$ ing machine cost R$25536,$ excluding finance charges. The monthly instalments for the next $36$ months are R$1030\mathrm{.}5.$ Office equipment rentals for the two$-$month tax period:PrinterCoffee machineR$1482102625086.$ Travel expenses are made up of R$821$ for hotel accommodation and meals incurred by the manager of Stonehedge Convenience Centre $($Pty$)$ Ltd during an out$-$of$-$town business trip to Cape Town to undergo training in the new software package installed at the filling station.Air tickets were bought from SAA for a return flight from Johannesburg to Australia for R$17784.$ The overseas air tickets were for the manager and his wife to attend the annual Bengen Convention.REQUIRED Calculate the VAT payable by$/$refundable to Stonehedge Convenience Centre $($Pty$)$ Ltd for the two$-$month tax period ended $31$ March $2024.$Should no VAT be applicable, provide a reason.