Sally Sing is a South African resident for tax purposes. Sally is a 43-year-old unmarried female. Sally is a sole proprietor operating 'School of Pop' out of leased premised. School of Pop sells music books and offers piano, guitar and singing lessons to adults and students. School of Pop is a category A VAT vendor registered on the invoice basis. Sally makes 100% taxable supplies. You can assume that Sallys music school is not exempted under s12(h) of the VAT Act. Details of Sallys income and expenditure for the two-month tax period ended 31 January 2023 is as follows: All amounts include VAT, unless otherwise stated. Sally is in possession of valid tax invoices in accordance with section 20 Sally sold her VW motor vehicle for R85 000 on 15 December 2022. Sally frequently travels to give lessons at some of her student's residential homes. Sally maintained accurate records of distances travelled. For the two-month period ended January 2023, Sally's business travel was 20% Calculate vat