R&R construction Limited supplies for April 2024 was: * Construction Services $500,000 ( exempt VAT activity) Electrical Services $2,000,000 Surveying Services $300,000 * Export Services $700,000 The VAT Rate is 15% Input Tax were as follows: Material for Construction Work - $15,000 Materials for electrical services - $52,500 Material for surveying services -$22,500 Purchase of staff uniform $4,950 The Net VAT Payable O a. 270,000 b. 325,050 O c. 430.050 O d. 250,050