Salman Hardware sells cement at a cost of $60,000 plus 5% tax to Loti Brick Company. Loti Brick is to utilize such a cement as its raw material in the completion of bricks to be sold to the brick dealer. Loti Brick Company decides to sell the finished product to the dealer at a cost of $100,000 plus 5% tax as well. Finally, this brick dealer decides to sell the bricks to the end user for building his house at $165,000 and $15,000 of the amount is the tax element. Calculate and find the VAT that will be remitted to the government.