Roy Flynn is a self-employed optician. He makes both taxable and exempt supplies. His results for the last two quarters are as follows: Turnover Taxable Exempt TOTAL Quarter to 31 December 2021 500,000 100,000 600,000 Quarter to 31 March 2022 350,000 125,000 475,000 Input tax Input tax attributable to Unattributable TOTAL input tax exempt supplies Quarter to 31 December 2021 1,150 3,300 6,350 Quarter to 31 March 2022 1,200 4,700 7,400 Input tax attributable to taxable supplies 1,900 1,500 REQUIRED a) Explain the meaning of the following: Taxable supplies Exempt supplies Unattributable input tax Provide an example of each in the context of Roy Flynn's optician's trade. (6 marks) b) Calculate the total input tax recoverable by Roy Flynn for each of the quarters ended 31 December 2021 and 31 March 2022, using the standard method of partial exemption. (11 marks)